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Office of the
Commissioner of Profession Tax,
Maharashtra State,
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

Ref: 1) Trade Circular 32T of 2016 dated 27/10/2016

2) Trade Circular 8T of 2017 dated 16/03/2017

3) Trade Circular 40T of 2017 dated 12/09/2017

4) Trade Circular 48T of 2017 dated 23/11/2017

5) Trade Circular 57T of 2017 dated 30/12/2017

6) Trade Circular 15T of 2016 dated 21/05/2018

7) Trade Circular 28T of 2018 dated 19/10/2018

8) Trade Circular 6T of 2019 dated 14/01/2019.

9) Trade Circular 11T of 2019 dated 30/03/2019.

10) Trade Circular 4T of 2020 dated 19/03/2020.

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.

(Sanjeev Kumar)
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.

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  1. Trivikram Inumarthi says:

    We have paid PT on Correct Time? But we have Delay of 01 month in Making return. Does it causes any demurrage Charge? Please suggest..

  2. aman says:

    I am facing issue for April2020 to till date PTEC returns, “no data” is showing after selecting 2020-21, how to file April, May, June, July, Aug, Sept 2020 returns?
    Also there is no revert from Helpdesk.

  3. DHONDU GAWADE says:

    Dear Sir,
    Due to COVID 19 offices wil remain closed till 30.06.2020 as per the directives of Government. Therefore the Government should consider the situation and give further relaxation for filing the pending PT Returns once the position wl be at right

  4. Pravina says:

    We cannot access data due to the covid-19 lockdown. There is no use of extension till 31st May least it should be till 30th June 2020. Because now after 8th June offices will be open and we can access data for return. There is a humble request for extention.

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