Forms for carrying out settlement of arrears under Relevant Act, in respect of the period ending on or before the 30th June 2017 – Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fee Act, 2023
COMMISSIONER OF STATE TAX, MAHARASHTRA STATE
GST Bhavan, Mazgaon, Mumbai 400 010,
dated the 28th April 2023
ORDER
(Under section 19(2) of the Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fee Act, 2023)
No.DC(A&,R)3/VAT/MMB-2023/1/ADM-8.— WHEREAS, the section 12 of the Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fee Act, 2023 (Mah. Act. No. XVIII of 2023) (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 sub-section (2) of section 19, within the time limit specified in the section 10 of the said Act.
AND WHEREAS, the various Forms arc 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 mahagst.gov.in.
RAJEEV KUMAR MITAL
Commissioner of State Tax,
Maharashtra State, Mumbai
Form-I – Application for settlement of Arrears of tax, interest, penalty or late fee payable as per the statutory order
FORM-IA – 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 APPLICATION FOR WITHDRAWAL OF APPEAL
FORM III ORDER OF SETTLEMENT/REJECTION
FORM IV NOTICE FOR RECTIFICATION
FORM-V APPLICATION FOR RECTIFICATION
FORM VI NOTICE FOR REVIEW
FORM-VII FURNISHING OF DETAILS OF PAYMENTS UNDER INSTALMENT
