THE MAHARASHTRA STATE TAX ON PROFESSIONS, TRADES, CALLINGS AND EMPLOYMENTS ACT, 1975 - NOTIFICATION
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Body NOTIFICATIONNo. PFT-1222/C.R.8/Taxation-3.. Dated 27th April, 2022

In exercise of the powers conferred by 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/CR38/Taxation-3, dated the 21st August 2014 as follows, namely: -

In the SCHEDULE, appended to the said Notification, after the entry (8), the following entry shall be added, namely :-

(a)

(b)

(c)

(d)

(e)

"(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".

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

MANDAR KELKAR,

Deputy Secretary to Government.