Office of the Commissioner of Profession Tax, Maharashtra State has issued trade circular dated 30th April 2020, granting exemption from Exemption from payment of late fee u/s. 6(3) of the Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975 it has been decided under the powers conferred by Notification No. PFT-2014/CR-38/taxation dated 21.08.2014 issued by the State Government on the proviso of 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 fulfillment of eligibility conditions mentioned below:
A. Eligibility Conditions:-
i) Any amount payable (tax+ interest) as per return should have been/shall be paid on or before the filing of returns.
ii) The aforesaid employers should submit the return pertaining to any periods up to March 2020 on or before 31 May 2020.
