Office of
Commissioner of Profession Tax,
Maharashtra State,
8th Floor, GST Bhavan,
Mazgaon, Mumbai - 400010.
No. ACST/GST-3/PT/late-fee exemption/2020/ Lockdown-2
Sub: Exemption from payment of Late Fees u/s 6(3) of the Maharashtra State Tax on Professions, Trades, Callings and Employments Act 1975
Ref: 1. Notification No. No PFT.20I4/CR 38/Taxation-3 Dated 21-8-2014 issued by the State Government under proviso of Section 6(3) of the Profession Tax Act, 1975
1) Trade Circular 32T of 2016 Dt 27/10/2016
2) Trade Circular 8T of 2017 Dt 16/3/2017
3) Trade Circular 40T of 2017 Dt 12/09/2017
4) Trade Circular 48T of 2017 Dt 23/11/2017
5) Trade Circular 57T of 2017 dated 30/12/2017
6) Trade Circular 15T of 2018 dated 21/05/2018
7) Trade Circular 28T of 2018 dated 19/10/2018
8) Trade Circular 6T of 2019 Dt 14/01/2019
9) Trade Circular 11T of 2019 Dt 30/03/2019
10) Trade Circular 4T of 2020 Dt 19/03/2020
Exemption from payment of late fee u/s. 6(3) -
1. Kindly refer to Trade Circular no. 4T of 2020 dated 19/03/2020. By this circular the whole of the late fee payable by the registered employer in respect of monthly or annual returns pertaining to periods up to March 2020 was exempted due to technical difficulties faced by the tax payers subject to fulfillment of eligibility conditions.
2. As these technical difficulties are still continuing, it is proposed to extend the date of filing returns without payment of late fee.
3. Hence, considering above circumstances it has decided under the powers conferred by Notification No. PFT-2014/CR-38/taxation dated 21.08.2014 issued by the State Government on the proviso of section 6(3) of the Profession Tax Act, 1975 the whole of the late fee payable by the registered employer in respect of monthly or annual returns pertaining to any periods up to March 2020 and monthly period of April 2020, is exempted subject to fulfillment of eligibility conditions mentioned below:
4. 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 April 2020 on or before 31 May 2020.
5. Needless to mention that no refund or adjustment against any tax liability shall be allowed where late fee has already been paid.
6. Revocation of Late fee exemption: If it is 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.
If any member of the trade has any doubt, he may refer the matter to this office for further clarification. You are requested to bring the contents of this circular to the notice of the members of your association.
Sd/-
(Sanjeev Kumar)
Maharashtra State, Mumbai