In a Notification dated 2nd September, 2020, the Finance Department, Maharashtra (“Department”) has exempted employers from paying late fee for filing returns for any period upto the month of June, 2020 if it has been filed on or before 30th September, 2020 further to the earlier relaxation granted till 31st July, 2020.
The rest of the conditions to avail this relaxation are given below:
- such return is filed 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, Maharashtra