All pending Maharashtra PTRC returns for period up to March 2022 can be filed without late fee up to 31st May 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, amended the Government Notification, Finance Department No. PFT 2014/CR38/Taxation-3, dated the 21st August 2014 by issuing notification No. PFT-1222/C.R.8/Taxation-3. dated 27/04/2022 and waived late fees for filing PTRC returns.
Maharashtra PTRC late fee waiver notification summary:
1.Vide notification No. PFT-1222/C.R.8/Taxation-3. dated 27/04/2022 Government of Maharashtra has waived late fees payable on late filing of PTRC returns.
2. All pending PTRC returns up to March 2022 can be filed on or before 31st May 2022 without paying late fees.
3.Condition for availing waiver of late fees is that , tax payable along with interest should be paid before filing pending PTRC returns.
Amount of late fees payable for filing PTRC returns after due date
If an employer failed to file PTRC returns within prescribed due date, he shall pay by way of late fees amount of :
- Rs. 200/- for first 30 days of delay after the due date;
- Rs. 1,000/- thereafter
Here is the notification for PTRC late fee waiver:
#PTRC Late fee waiver #PTRC late fee exemption #PTRC amnesty scheme