The Government of Maharashtra in its trade circular dated 30th April 2020 has exempted the 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.
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 and monthly period of April 2020, is exempted subject to fulfilment of eligibility conditions that any amount payable as per return should have been be paid on or before the filing of returns and employers shall submit returns in respect of monthly or annual returns pertaining to any periods up to March 2020 and monthly period of April 2020 by May 31st.
Further there shall be no refund or adjustment against any tax liability shall be allowed where late fee has already been paid.
In case 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.
Click here to read the Notification.
