FINANCE DEPARTMENT
Hutatma Rajguru Chowk, Madam Cama Marg,
Mantralaya, Mumbai 400 032, dated the 3rd June 2021.
NOTIFICATION
MAHARASHTRA VALUE ADDED TAX ACT, 2002.
No. VAT-1521/C.R. 55/Taxation-1.—In exercise of the powers conferred by the 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 9, the following entry shall be added, namely:–
| “10 Dealers, who are liable to file return under clause (c) of sub-rule (4B) of rule 17 and sub-rule (IA) of rule 18 and who have not filed return for the period of March, 2021 April, 2021 and May, 2021. | Return for the periods, specified in column (b) |
Whole of the late fee payable in respect of the returns specified in column (c). | (a) Return, specified in column (c) shall be filed on or before the 30th June 2021.
(b) Tax payable, as per the return, referred to in column (c) alongwith the applicable interest, shall be paid on or before the 30th June 2021″. |
By order and in name of the Governor of Maharashtra,
MANDAR KELKAR,
Deputy Secretary to Government.
