The Government of Maharashtra has amended the Maharashtra Value Added Tax Act, 2002 vide notification dated 03.06.2021. The amendment allows the dealers who are liable to file return under Rule 17(c ) (4B) and Rule 18(1A) of the Act and who have not filed return for the period of March 2021, April 2021 and May 2021; such return shall be filed on or before 30th June, 2021. The late fee charges are subsequently waived. The tax payable, as per the return, shall also be paid by 30th June 2021.
*Tanvi Singh, Editorial Assistant has put this story together.