Exemption from payment of late fee u/s. 6(3) of the Maharashtra
State Tax on Professions, Trades, Callings and Employments Act, 1975
State Tax on Professions, Trades, Callings and Employments Act, 1975
The whole of the late fee payable by the registered employer in respect of monthly or annual Maharashtra PTRC 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:
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.
Trade Circular No.6T of 2020
#You can refer related circular here
Trade Circular No.6T of 2020
#You can refer related circular here