Order under section 19(2) of the Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fee Act, 2025 for specifying the Forms and manner of the submission of forms.
Commissioner of State Tax, Maharashtra, issued an order on 13th August 2025 under section 19(2) of the Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fee Act, 2025 (Mah. Act XVII of 2025), specifying the procedure and forms required for settlement of arrears. Section 12 of the Act mandates that applicants seeking settlement of various classes of arrears, including tax, interest, penalty, or late fee under the relevant GST provisions, must submit their applications in prescribed forms within the timelines under section 10. The order lists the forms to be used for this purpose, applicable to arrears for periods ending on or before 30th June 2017. These forms include Form I for settlement of arrears payable under statutory orders, Form IA for arrears identified through audit reports, Form II for withdrawal of appeals, Forms III to V for various rectification and review purposes, Form VI for notices for review, and Form VII for notices for revocation. The Commissioner clarified that all applications under section 12 of the Act must be physically submitted at the respective Maharashtra GST Department offices. This step ensures compliance with procedural requirements for settlement under the Act and provides a structured mechanism for taxpayers to resolve arrears while complying with statutory provisions. The order formalizes the format and submission requirements, giving clarity to taxpayers and departmental authorities on handling arrears for past periods and facilitating consistent administration of settlement applications.
COMMISSIONER OF STATE TAX, MAHARASHTRA STATE
GST Bhavan, Mazoon Mumbai 400 010,
dated the -13th August,
ORDER
(Under section 19(2) of the Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fee Act, 2025)
No. JC(HQ-1)/DC-0009NAT/MMB-2025/12. WHEREAS, the section 12 of the Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fee Act, 2025 (Mah. Act. No. XVII of 2025) (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 (d) 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 subsection (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 physically. The application form for settlement of arrears under section 12 shall be submitted physically, at the respective Maharashtra Goods and Services Tax Department offices.
ASHEESH SHARMA
Commissioner of State Tax,
Maharashtra State, Mumbai
“FORM I
(See section 12 of the Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fee Act, 2025)
Application for settlement of Arrears of tax, interest, penalty or late fee payable as per the statutory order
FORM-IA
(See section 12 of the
Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fee Act, 2025 Application for settlement of Arrears of return dues or,
tax, interest or late fee as recommended by the auditor in the audit report as per sub-clauses (ii) and (iii) of clause (d) of sub-section (1) of section 2.
FORM-II
(See Section 11 of the Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fee Act, 2025)
APPLICATION FOR WITHDRAWAL OF APPEAL
FORM III
(See sub-section (1) or (2) of Section 13 of the Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late fee Act, 2025)
FORM IV
(See section 13(3) of the Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fee Act, 2025)
FORM-V
(See section 13(3) of the Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fee Act, 2025)
APPLICATION FOR RECTIFICATION
FORM VI
(See section 15 of the Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fee Act, 2025).
NOTICE FOR REVIEW
FORM VII
(See section 17 of the Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fee Act, 2025).
NOTICE FOR REVOCATION
