Office of the
Commissioner of Profession Tax,
8th floor, GST Bhavan,
Mazgaon, Mumbai 400010.
No. ACST/GST-3/PT/late-fee exemption/2020/ Lockdown-2 Mumbai, Dt. 30/04/2020 Trade Circular No.6T of 2020
Sub: Exemption from payment of late fee u/s. 6(3) of the Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975
Exemption from payment of late fee u/s. 6(3) –
1. Kindly refer to Trade Circular no. 4T of 2020 dated 19/03/2020. By this circular the whole of the late fee payable by the registered employer in respect of monthly or annual returns pertaining to periods up to March 2020 was exempted due to technical difficulties faced by the tax payers subject to fulfillment of eligibility conditions.
2. As these technical difficulties are still continuing, it is proposed to extend the date of filing returns without payment of late fee.
3. Hence, considering above circumstances it has decided under the powers conferred by Notification No. PFT-2014/CR-38/taxation dated 21.08.2014 issued by the State Government on the proviso of section 6(3) of the Profession Tax Act, 1975 the whole of the late fee payable by the registered employer in respect of monthly or annual returns pertaining to any periods up to March 2020 and monthly period of April 2020, is exempted subject to fulfillment of eligibility conditions mentioned below:
4) Eligibility Conditions:-
i) Any amount payable (tax + interest) as per return should have been/shall be paid on or before the filing of returns.
ii) The aforesaid employers should submit the returns pertaining to any periods up to April 2020 on or before 31 May 2020.
5) Needless to mention that no refund or adjustment against any tax liability shall be allowed where late fee has already been paid.
6. Revocation of Late fee exemption: If it is found that the employer has not fulfilled the conditions or has submitted false information to avail the benefit of exemption then, his exemption of late fee shall be revoked and action will be taken against him as per the provisions of law.
If any member of the trade has any doubt, he may refer the matter to this office for further clarification. You are requested to bring the contents of this circular to the notice of the members of your association.
Commissioner of State Tax,
Maharashtra State, Mumbai.
No: ACST/GST-3/PT/late-fee exemption/2020/ Lockdown-2 Mumbai, Dt.30/04/2020 Trade Circular No. 6T of 2020
Copy forwarded to Joint Commissioner of State Tax (Mahavikas) with a request to upload this Trade Circular on department’s website.
(C. M. Kamble)
Addl. Commissioner State Tax (GST-3)
Maharashtra State, Mumbai.