Commissioner of State Tax notifies forms under Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fee Act, 2022 for carrying out purposes of settlement of arrears under the Relevant Act, in respect of the period ending on or before the 30th June 2017
COMMISSIONER OF STATE TAX, MAHARASHTRA STATE
GST Bhavan, Mazgoan, Mumbai 400 010,
dated the 30th March 2022
ORDER
(Under section 19(2) of the Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fee Act, 2022)
No. DC(A&R)3/VAT/MMB-2022/2/ADM-8.- WHEREAS, the section 12 of the Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fee Act, 2022 (Mah. Act. XXIX of 2022) (hereinafter in this order referred to as the “said Act”) provides that for settlement of each class of arrears of tax, interest, penalty or late fee as given in clause (41) of sub-section (1) of section 2 of the said Act, in respect of the specified period and pertaining to the Relevant Act, the applicant shall submit an application in such form and in such manner as mentioned in sub-section (2) of section 19, within the time limit specified in the section 10 of the said Act.
AND WHEREAS, the various Forms are required for carrying out the purposes of the said Act;
NOW, THEREFORE, in exercise of the powers conferred under sub-section (2) of section 19 of the said Act, the Commissioner of State Tax, Maharashtra State, hereby specifies,-
(a) the forms appended hereto to be the Forms for carrying out purposes of the settlement of aforesaid arrears under the Relevant Act, in respect of the period ending on or before the 30th June 2017;
(b) that the forms as above shall be submitted electronically or, as the case may be, physically. The application form for settlement of arrears under section 12 shall be submitted electronically, on the Maharashtra Goods and Services Tax Department portal www. mahagst.gov.in.
RAJIV KUMAR MITAL
Commissioner of State Tax,
Maharashtra State, Mumbai
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