Maharashtra Government exempts Late Fee on Annual Returns under Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975

Jan 16, 2019 | by Avantis RegTech Legal Research Team


The State Government of Maharashtra on January 14, 2019 has exempted the registered employer from payment of late fee under Section 6(3) of the Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975 subject to fulfillment of Eligibility conditions.

Trade Circular No. 28T of 2018 dated October 19, 2018 was issued by the State Government of Maharashtra regarding exemption from whole of the late fee payable by registered employer in respect of monthly or annual returns pertaining to periods April 2016 to November 2018 due to difficulties faced by the tax payers subject to fulfillment of eligibility conditions.

However, those technical difficulties are not fully resolved it is proposed to extend the date of filing returns without payment of late fee. Hence, The State Government of Maharashtra has exempted the whole of the late fee payable by the registered employer in respect of monthly or annual returns pertaining to period from April 2016 to January 2019subject to fulfillment of eligibility conditions.

Eligibility Conditions:

i)                    Any amount payable as per return should have been/shall be 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 January 2019 on or before February 28, 2019.

Revocation of late fee exemption: If it has been found that the employer has not fulfilled the conditions or has submitted false information to avail the benefit of exemption then, his exemption of late fee shall be revoked and action will be taken against him as per the provisions of law.                     

[Trade Circular No. 6T of 2019]

URL: https://mahagst.gov.in/sites/default/files/trade-circular/6%20T%20of%202019_0.pdf


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