Full/Partial exemption of late fee under section 20(6) of MVAT Act, for late returns.
1T of 2017. Dated:- 2-1-2017 Maharashtra SGST – Circular
GST – States
Office of the
Commissioner of Sales Tax,
8th floor, Vikrikar Bhavan,
Mazgaon, Mumbai-400 010.
TRADE CIRCULAR
No. AMD/1C/2016/15/ADM-8
Mumbai, Date : 02.01.2017
Trade Circular No: 1T of 2017.
Subject:- Full/ Partial exemption of late fee under section 20(6) of MVAT Act, for late returns.
Reference: I) Notification No. VAT IS13/CR 124/ Taxn-l dated 1st Jan. 2014
2) Notification No. VAT 1516/CR 178/Taxn-1 dated 28th December 2016
Goods and Services Tax Act shall be implemented soon. After the implementation of the GST, many state taxes would be subsumed in GST. Most o
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urns for the old periods could also be obtained on the new SAP automation system soon.
3. With a view to grant an opportunity to the defaulters, before the Department starts a rigorous drive against the returns defaulters in the month of March 2017, the Government of Maharashtra has waived the late fee by amending the notification, No. VAT 1513/CR 124/Taxn-l, dated 1st January 2014, issued u/ s 20(6) of the MVAT Act by notification No. VAT 1516/ CR 178/ Taxn-l, dated 28th December 2016. By virtue of this notification, a limited period opportunity is being given for the returns defaulters to upload returns without payment of late fee or on payment of partial late fee.
4. A registered dealer, who uploads the pending returns for any period u
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