The Maharashtra Value Added Tax Act, 2002. NOTIFICATIONS
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Body NOTIFICATION No. VAT-1524/C.R. 15/Taxation-1, dated 24th April 2024.

In exercise of the powers conferred by proviso to sub-section (6) of section 20 of the Maharashtra Value Added Tax Act, 2002 (Mah. IX of 2005), the Government of Maharashtra, hereby amends the Government Notification, Finance Department, No. VAT-1513/ C.R.124/Taxation-1, dated the 1st January 2014, as follows, namely:-

In the Schedule, appended to the said notification, after entry 10, the following entry shall be added, namely :-

(A)	(B)	(C)	(D)	(E)
"11	Dealer, who is liable to file the return under rule 17 or 18 of the Maharashtra Value Added Tax Rules, 2005 and where the due date prescribed to file said return falls between the 1st March 2024 to 31st March 2024 but could not file the return due to technical difficulties.	Returns whose due date falls between the 1st March 2024 to 31st March 2024.	Whole of the late fee payable in respect of the return specified in column (c).	(1) Return, specified in column (c) shall be filed on or before the 30th April 2024. (2) Tax payable, if any, as per the return, referred to in column (c) alongwith the applicable interest, shall be paid on or before the 31st March 2024".

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

MANDAR KELKAR,

Deputy Secretary to Government.