Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975 stands amended, late fees of Rs. 200/- is payable in case the delay in filing the return is upto 30 days
The Maharashtra Finance Department has issued the Maharashtra Tax Laws ( Amendment and Validation) Ordinance, 2019 on 6th March, 2019 bringing in amendments to the penalty of non-filing of returns under Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975, effective immediately.
Previously, the penalty for failing to file returns within the prescribed time was INR 1000, however pursuant to this Amendment, an interim fine of INR 200 is now payable in case of a delay in filing the return up to 30 days.
Any further delay in filing the return by an employer, will be INR 1000.
Source: Maharashtra Finance Department