Exemption From Payment Of Late Fee Under Maharashtra Professional Tax
As per Trade Circular 15T dated 19th October 2018, the Office of the Commissioner of
Professional Tax has clarified that the whole late fee payable by the
registered employer in respect of monthly or annual returns pertaining to
periods April 2016 to November 2018 is exempted subject to fulfillment of
eligibility conditions mentioned, viz. :
(1) Any amount payable as per return
should have been/shall be on or before the due date.;
(2) The aforesaid
employers should submit the monthly or, as the case may be, annual returns
pertaining to the periods April 2016 to November 2018 on or before 31st
December 2018. The Office of Commissioner has further clarified that no refund
or adjustment against any tax liability shall be allowed where late fee has
already been paid
Comments