a) The government of Maharashtra issued a circular on the exemption from payment of late fee under Section 6(3) of the Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975 due to COVID-19 lockdown.
“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 taxpayers subject to fulfillment of eligibility conditions,” the circular said.
b) The technical difficulties are still continuing, it is proposed by the state government to extend the date of filing returns without payment of a late fee.
c) The State Government empowered under 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 periods up to March 2020 is exempted subject to fulfilment of eligibility conditions that any amount payable as per return should have been being paid on or before the filing of returns and employers should submit the returns pertaining to any periods up to March 2020 on or before 31 May 2020.
“No refund or adjustment against any tax liability shall be allowed where the late fee has already been paid,” the circular said.
“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,” the State Government in the circular said.