The Department of Goods and Service Tax, Maharashtra vide Trade Circular dated May 21, 2018 has exempted the payment of late fee for filing of return under Section 6(2) of the Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975.
The Trade Associations and employers have represented that due to technical difficulties, many employers have not been able to upload returns Further it is represented that they are facing technical difficulties in creating profile for accessing e-services.
The whole of the late fee payable by the registered employer, in respect of the monthly or annual returns pertaining to the periods April 2016 to June 2018 is being exempted, subject to the fulfillment of eligibility conditions mentioned below
i. Any amount payable as per return should have been/ shall he paid on or before the due date
ii. The aforesaid employers should submit the monthly or, as the case may be, annual returns pertaining to the periods April 2016 to June 2018 on or before 3 1st July 2018.
[Trade Circular No. 15 T of 2018]