1T of 2017. Dated:- 2-1-2017 Maharashtra SGST – Circular – Circulars – GST – States – Office of the Commissioner of Sales Tax, 8th floor, Vikrikar Bhavan, Mazgaon, Mumbai-400 010. TRADE CIRCULAR Â 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 of the existing registered dealer
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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 upto 31st March 2016, shall
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