THE MAHARASHTRA STATE TAX ON PROFESSIONS, TRADES, CALLINGS AND EMPLOYMENTS ACT, 1975 - NOTIFICATION
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Body Notification No. PFT. 2014/ CR 38/Taxation-3 Dated 21st August, 2014

In exercise of the powers conferred by the proviso to sub-section (3) of section 6 of the Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975 (Mah. XVI of 1975), the Government of Maharashtra, hereby exempt in the public interest, with effect from the 26th June 2014 the late fee, to the extent specified in column (d), in respect of returns, specified in column (c) of the Schedule appended hereto, by the class or classes of employers specified in column (6), subject to the conditions mentioned in column (e) of the said Schedule.

SCHEDULE

Sr. No.	Class or classes of employers	Returns eligible for exemption	Extent of Conditions	exemption
(a)	(b)	(c)	(d)	(e)
1	Employers who have obtained new registration.	Returns of which due date fall at any time, upto the end of the month, in which registration is granted to the employer or the status of the employer is shown as, "Active" on the web site of the Department of Sales Tax, as the case may be.	Whole of the late fee payable, in respect of the returns specified in column (c).	Returns specified in column (c) shall be filed on or before the due date for the period of return, containing the date of grant of registration or the status of the employer is shown as, "Active" on the web site of the Department of Sales Tax, as the case may be.
2	Employers whose Registration Certificate has been cancelled and has been restored subsequently by the order of the appellate authority or any court.	Returns whose due date fall between the date of issuing of the registration cancellation order and date of passing the registration restoration order.	Whole of the late fee payable in respect of the returns specified in column (c).	Returns specified in column (c) shall be filed on or before the due date for the period of return containing the date of restoration order passed by the appellate authority or any court.
3	Employers who could not upload the returns due to technical difficulties of the automation system of the Sales Tax Department of Maharashtra.	Returns whose due date fall during the period when the technical difficulties of the automation system of the Sales Tax Department of Maharashtra existed.	Whole of the late fee payable in respect of the returns specified in column (c).	(a) Commissioner or an officer designated by him should have been satisfied that due to technical difficulties of the automation system of the Sales Tax Department of Maharashtra certain class or classes of employers could not upload returns specified in column (c). (b) Returns should have been filed within the period to be specified by the Commissioner of Profession Tax.
4	Employer of a proprietary concern whose proprietor dies.	Returns of which due date falls on or immediately after date of the death of the proprietor.	Whole of the late fee payable in respect of the return specified in column (c).	(a) Returns specified in column (c) should have been filed within one year from the end of the period of return during which the proprietor dies. (b) The legal heir of the deceased proprietor should have filed an application for cancellation of registration before uploading the return specified in column (c).
5	Employers who were covered under any of the class or classes specified at Sr. No. (1) to (4) above upto the date of publication of this notification.	Returns which were due during the period starting from 26th June 2014 and ending on the date of publication of this notification and which are filed after the date of publication of this notification.	Whole of the late fee payable in respect of the returns specified in column (c).	Returns specified in column (c) shall be filed on or before the due date for the period of return containing the date of this notification.
(6)	Employer being an educational institution which receives grant-in-aid from the State Government.	Return for any period up to the 31st March 2016.	Whole of the late fee payable, in respect of the return specified in column (c).	(a) Return specifed in column (c) shall be filed on or before the 30th November, 2016 on the website of the Sales Tax Department (b) Tax payable as per return, referred to in column (c) should have been paid before the 31st March 2016. (c) Interest under subsection (2) of 9 on tax payable as per return specified in column (c) shall be paid on or before the 30th November, 2016. (d) The employer shall make an application to the authority designated by the Commissioner of Sales Tax in this behalf. (e) The employer shall submit a proof that the said educational institution receives grant-inaid from the State Government.
(7)	Employer, who files returns upto the 30th September 2017, in respect of the period specified in column (c).	Return for any of the period upto the 31st March 2017.	Whole of the late fee payable in respect of the return specified in column (c).	Return specified in column (c) shall be filed alongwith the payment of the tax upto the 30th September 2017.
(8)	Employers who could not pay taxes or upload returns due to Covid-19 pandemic.	(i) Returns for any period up to the month of December 2021	Whole of late fee payable, in respect of the return specified in column (c).	(a) Return specified in column (c) , shall be filed on or before the 31st March 2022 on the website of the Maharashtra Goods and Services Tax Department. (b) Tax payable as per return, referred to in column (c) shall be paid before filing of return. (c) Interest under subsection (2) of section 9 on tax payable as per return specified in column (c) shall be paid before filing of return .
(9)	Employers who could not pay taxes or upload returns due to technical difficulties of the automation system of the Maharashtra Goods and Services Tax Department.	Returns for any period up to the month of March 2022.	Whole of late fee payable, in respect of the return specified in column (c).	(a) Return specified in column (c) shall be filed on or before the 31st May 2022 on the website of the Maharashtra Goods and Services Tax Department. (b) Tax payable as per return, referred to in column (c) shall be paid before filing of return. (c) Interest under sub-section (2) of section 9 on tax payable as per return specified in column (c) shall be paid before filing of return

Note: (1) The Commissioner of Profession Tax is empowered to issue guidelines, from time to time, providing details and the procedure for granting exemption from payment of late fee, under this notification.

(2) In case of employers, who have either paid the late fee or have adjusted the late fee against the refund for any of the returns, as the case may be, covered by this notification, then refund or adjustment of such amount shall not be permitted.

By order and in the name of the Governor of Maharashtra,

O. C. BHANGDIYA

Deputy Secretary to Government.