Conditional exemption of Late fee under section 20(6) of MVAT Act- in respect of return for period ending on or before 31st March 2016.
Hutatma Rajguru Chowk, Madam Cama Marg
Mantralaya, Mumbai 400 032, dated the 28th December 2016
MAHARASHTRA VALUE ADDED TAX ACT, 2002.Online GST Certification Course by TaxGuru & MSME- Click here to Join
No. VAT. 1516/C.R. 178/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 8, the following entry shall be added, namely :-
|“9 Dealers, who have not filed any of the return for any of the periods upto 31st March 2016.||Return for any of the periods, specified in column (b)||Whole of the late fee payable in respect of the returns specified in column (c), subject to compliance of condition no. 1 in column (e).
In excess of rupees two thousand, subject to compliance of condition no. 2 in column (e).
|(1) Return, specified in column (c) shall be filed during the period from 1st January 2017 to 31st January 2017.
(2) Return, specified in column (c) shall be filed during the period from 1st February 2017 ” to 28th February 2017 “.
By order and in name of the Governor of Maharashtra,
R. D. BHAGAT,
Deputy Secretary to Government.