The Office of the Commissioner of State of Maharashtra has published the attached trade circular for Exemption for payment of Late fees u/s 6(3) of the Maharashtra State Tax on Profession, Trades and Callings and Employment Act 1975.
In this notification, under the powers conferred by Notification No. PFT-2014/CR-38/taxation dated 21.08.2014 issued by the State Government on the provision of Section 6(3) of the Professional 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 31st March 2020,is exempted subject to fulfilment of eligibility conditions mentioned below-:
- Any amount payable (tax + interest) as per return should have been/shall be paid on or before the filing of returns.
- The aforesaid employers should submit the returns pertaining to any periods up to March 2020 on or before 31st May 2020.
