The Finance Department, Maharashtra has, in a Notification dated 22nd June, 2020, exempted employers, who could not pay the profession tax or upload the returns, for any period upto June, 2020, due to the COVID-19 pandemic, from the whole of the late fee payable in respect of such returns subject to the following conditions:
- such return is filed on or before 31st July, 2020 on the website of Maharashtra Goods and Services Tax Department
- the profession tax is paid before the filing of the return
- the interest accrued on such tax is paid before the filing of the return
Source: Finance Department
