The Finance Department, Maharashtra vide a notification dated 22nd June 2020 has exempted the employers from paying late fee till 31st July 2020 while filling monthly and annual return for any period up to June 2020 due to covid-19 pandemic. As per the Notification, this exemption is granted with the following conditions-
- The employers who is unable to pay the tax or submit returns under Maharashtra State Tax on Professions, Trade and Callings and Employments Act 1975 due to COVID-19 pandemic for any period up to the month of June 2020, will get the whole late fee exempted.
- However, the employers are to file such return on or before 31st July 2020 on the website of the Maharashtra Goods and Service Tax Department, i.e. https://mahagst.gov.in/
- The amount of tax payable as per the return, shall be paid before filling of the return.
- Interest on tax amount as per Section 9(2), simple interest of 1.25% per month for the period for which the tax remains unpaid shall be payable before filling of the return.