The Commissioner of Profession Tax, Maharashtra (“Commissioner”) has, in light of the still persisting technical difficulties faced by the tax payers in filing returns, issued a Trade Circular dated 30th March, 2019 proposing to extend the date of filing such returns without payment of late fee. Earlier, the Commissioner had exempted the late fee payable by registered employer for monthly or annual returns from April 2016 to January 2019.

Now, the Commissioner has informed that the whole of the late fee payable by the registered employer in respect of monthly or annual returns relating to the periods up to March 2019 would be exempted subject to the fulfilment of the following eligibility conditions:

i)Any amount payable as per return has to be paid on or before the due date.

ii)The employers must submit the monthly or annual returns, relating to the periods up to March 2019, by 30th April, 2019.

The Commissioner has again clarified that no refund or adjustment will be allowed against any tax liability where late fee has already been paid. Further, it has been clearly stated that if it is found that the employer has not fulfilled the conditions of eligibility or has submitted false information to avail the benefit of the aforementioned exemption then such exemption will be revoked, and legal action will be taken against the employer.

Source: Commissioner of Profession Tax, Maharashtra

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