THE MAHARASHTRA STATE TAX ON PROFESSIONS, TRADES, CALLINGS AND EMPLOYMENTS ACT, 1975 - NOTIFICATION
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Body NOTIFICATION No. PFT 1220 / C.R.-13 / Taxation-3. Dated 22nd June 2020

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 amends the Government Notification, Finance Department, No. PFT-.2014 / C.R.-38 / Taxation-3, dated the 21st August 2014 as follows, namely :-

In the SCHEDULE, appended to the said Notification, after the entry (6), the following entry shall be added, namely :-

Sr. No.

Class or classes of employers

Returns eligible for exemption

Extent of Conditions

exemption

(a)

(b)

(c)

(d)

(e)

"(7)

Employers who could not pay taxes or upload returns due to Covid-19 pandemic.

Returns for any period up to the month of June 2020.

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 July 2020 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 ".

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

J. V. DIPTE,

Deputy Secretary to Government.