Waiver of Late Fee for late filing of VAT and CST returns in Maharashtra

The Trade has represented that many technical difficulties are being faced by them while filing their returns and therefore the late fees for delayed filing of returns should be waived. The issue was examined and in order to provide relief to the dealers it is announced that no late fees will be charged if the dealers, who have paid the taxes due by the due dates, submit the due returns for the monthly return periods form April 2016 to February 2017 and the quarterly return periods of April 2016 to June 2016 and July 2016 to September 2016 on before 31 March 2017.

Waiver of Late Fee for late filing of  PT and Luxury Tax (LT) returns in Maharashtra:

Presently, the Employers under the Profession Tax. Act and the Hoteliers under the Luxury Tax Act who had obtained their registrations prior to 25 May 2016 are able to upload their returns in the existing system. The facility to file returns was not available to the employers and the hoteliers who obtained SAP based registration after 25 May 2016. However, such employers and the hoteliers were able to make payment through the e Payment Gateways from 14 November 2016 when the e Payment Gateways went live.

Now the facility to file returns is being made available to the employers and the hoteliers who obtained SAP based registration after 25 May 2016.These employers/hoteliers are requested to make payment for the period of return using the e Payment Gateways and mention this amount in the appropriate box at the time of filing of return.

The employers and the hoteliers who obtained registration after 25 May 2016, are requested to file the pending PTRC and the Luxury Tax returns as early as possible. No late fees will be payable if they upload such pending returns before 15 April 2017. However, such late fee waiver is not applicable to the employers and hoteliers who did not pay the taxes due within the time provided in the circular.

Source- Trade Cir. No. 8T of 2017 dated : 16/03/2017

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