MVAT : Exemption from Payment of Late Return Filing Fees / Penalty

Notification u/s. 20(6) of MVAT Act, 2002 exemption of late fee

Notification No. VAT 1513/CR 124/Taxation 1. dated 1st January 2014.

NOTIFICATION

MAHARASHTRA VALUE ADDED TAX ACT, 2002.

No. VAT 1513/C.R. 124/Taxation-l.—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 exempt in the public interest, the late fee, to the extent specified in column (d). in respect of the returns specified in column (c) of the Schedule appended hereto, by the class or classes of dealers specified in column (b), subject to the conditions mentioned in column (e) of the said Schedule with effect from the 1st August 2012.

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