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
\nCommissioner of Sales Tax,
\n8th floor, Vikrikar Bhavan,
\nMazgaon, Mumbai-400 010.
\nTRADE CIRCULAR
\n\u00a0No. AMD\/1C\/2016\/15\/ADM-8
\nMumbai, Date : 02.01.2017
\nTrade Circular No: 1T of 2017.
\nSubject:- Full\/ Partial exemption of late fee under section 20(6) of MVAT Act, for late returns.
\nReference: I) Notification No. VAT IS13\/CR 124\/ Taxn-l dated 1st Jan. 2014
\n2) Notification No. VAT 1516\/CR 178\/Taxn-1 dated 28th December 2016
\nGoods and Services Tax Act shall be implemented soon. After the implementation of the GST, many state taxes would be subsumed in GST. Most o<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n urns for the old periods could also be obtained on the new SAP automation system soon. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" 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 – CircularGST – StatesOffice of the Commissioner of Sales Tax, 8th floor, Vikrikar Bhavan, Mazgaon, Mumbai-400 010. TRADE CIRCULAR \u00a0No. AMD\/1C\/2016\/15\/ADM-8 Mumbai, Date : 02.01.2017 Trade Circular No: 1T of 2017. Subject:- Full\/ Partial exemption … Continue reading “Full\/Partial exemption of late fee under section 20(6) of MVAT Act, for late returns.”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-67866","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/67866","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=67866"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/67866\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=67866"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=67866"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=67866"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n3. 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.
\n4. A registered dealer, who uploads the pending returns for any period u<\/p>\n
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