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Exemption from payment of late fee u/s. 6(3) of the Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975   Apr 30, 2020

Commissioner of State Tax extends date of filing PT returns to 31st May 2020 without payment of late fee

 The late fee payable by the registered employer in respect of monthly or annual returns pertaining to periods up to March 2020 is exempted subject to fulfillment of eligibility conditions mentioned below: 
 Eligibility Conditions:- 
i) Any amount payable (tax+ interest) as per return should have been/shall be paid on or before the filing of returns.
ii) The aforesaid employers should submit the returns pertaining to any periods up to March 2020 on or before 31 May 2020.   
iii) No refund or adjustment against any tax liability shall be allowed where late fee has already been paid.  

The notice states that if any member of the trade has any doubt, he may refer the matter to the office of the Commissioner for further clarification.


Notification -  

 

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