{"id":249505,"date":"2021-06-09T17:42:15","date_gmt":"2021-06-09T12:12:15","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=249505"},"modified":"2021-06-09T17:42:15","modified_gmt":"2021-06-09T12:12:15","slug":"late-fee-waiver-under-maharashtra-value-added-tax","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2021\/06\/09\/late-fee-waiver-under-maharashtra-value-added-tax\/","title":{"rendered":"Late fee waiver under Maharashtra Value Added Tax"},"content":{"rendered":"<p style=\"text-align: justify;\">The Government of Maharashtra has amended the Maharashtra Value Added Tax Act, 2002 vide <a href=\"https:\/\/mahagst.gov.in\/sites\/default\/files\/notification\/Late%20fee%20waiver%20under%20Maharashtra%20Value%20Added%20Tax%20Rules%2C%202005.pdf\">notification dated 03.06.2021<\/a>. 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 30<sup>th<\/sup> June, 2021. The late fee charges are subsequently waived. The tax payable, as per the return, shall also be paid by 30<sup>th<\/sup> June 2021.<\/p>\n<p>&nbsp;<\/p>\n<hr \/>\n<p><span style=\"color: #000080;\">*Tanvi Singh, Editorial Assistant has put this story together.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>The Government of Maharashtra has amended the Maharashtra Value Added Tax Act, 2002 vide notification dated 03.06.2021. The amendment allows the dealers <\/p>\n","protected":false},"author":121,"featured_media":249506,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[4,1193],"tags":[],"class_list":["post-249505","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-legislationupdates","category-notifications"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.4 (Yoast SEO v26.4) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Late fee waiver under Maharashtra Value Added Tax | SCC Times<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.scconline.com\/blog\/post\/2021\/06\/09\/late-fee-waiver-under-maharashtra-value-added-tax\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Late fee waiver under Maharashtra Value Added Tax\" \/>\n<meta property=\"og:description\" content=\"The Government of Maharashtra has amended the Maharashtra Value Added Tax Act, 2002 vide notification dated 03.06.2021. 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Central Government, in continuation of its commitment to address the hardship being faced by various stakeholders on account of the severe Covid-19 pandemic, has, on consideration of representations received from various stakeholders,decided\u00a0 to\u00a0 extend timelines for compliances under the Income-tax Act,1961 in the following cases, as under: The Statement\u2026","rel":"","context":"In &quot;Hot Off The Press&quot;","block_context":{"text":"Hot Off The Press","link":"https:\/\/www.scconline.com\/blog\/post\/category\/news\/hot_off_the_press\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2015\/11\/Press-Information-Bureau.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2015\/11\/Press-Information-Bureau.jpg?resize=350%2C200&ssl=1 1x, 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PFT-2014\/CR 38\/Taxation-3 dated August 21, 2014 which specifies the filing of returns. \u00a0 The amended notification provides that the returns for the month March 2021, April 2021 and May 2021 shall be filed on or before\u2026","rel":"","context":"In &quot;Legislation Updates&quot;","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/06\/Maharashtra-Finance-Dept.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/06\/Maharashtra-Finance-Dept.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/06\/Maharashtra-Finance-Dept.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/06\/Maharashtra-Finance-Dept.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/06\/Maharashtra-Finance-Dept.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":252222,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/08\/04\/cbdt-extends-due-dates-for-electronic-filing-of-various-forms-under-the-income-tax-act-1961\/","url_meta":{"origin":249505,"position":2},"title":"CBDT extends due dates for electronic filing of various Forms under the Income-tax Act, 1961","author":"Bhumika Indulia","date":"August 4, 2021","format":false,"excerpt":"On August 03, 2021, the Central Board of Direct Taxes (CBDT) has decided to further extend the due dates for electronic filing of Forms mentioned below. The Quarterly statement in Form No. 15CC to be furnished by authorized dealer in respect of remittances made for the quarter ending on 30th\u2026","rel":"","context":"In &quot;Legislation Updates&quot;","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/07\/TAX_NEW.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/07\/TAX_NEW.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/07\/TAX_NEW.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/07\/TAX_NEW.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/07\/TAX_NEW.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":253391,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/08\/30\/cbdt-extends-due-dates-for-electronic-filing-of-various-forms-under-the-income-tax-act-1961-2\/","url_meta":{"origin":249505,"position":3},"title":"CBDT extends due dates for electronic filing of various Forms under the Income-tax Act, 1961","author":"Bhumika Indulia","date":"August 30, 2021","format":false,"excerpt":"The Central Board of Direct Taxes (CBDT) has further extend the due dates for electronic filing of such Forms. The further details are as under: The application for registration or intimation or approval under Section 10(23C), 12A, 35(1)(ii)\/(iia)\/(iii) or 80G of the Act in Form No. 10A required to be\u2026","rel":"","context":"In &quot;Legislation Updates&quot;","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"CBDT","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/08\/MicrosoftTeams-image-159-1.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/08\/MicrosoftTeams-image-159-1.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/08\/MicrosoftTeams-image-159-1.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/08\/MicrosoftTeams-image-159-1.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/08\/MicrosoftTeams-image-159-1.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":227516,"url":"https:\/\/www.scconline.com\/blog\/post\/2020\/03\/24\/corona-virus-relief-measures-relating-to-statutory-and-regulatory-compliance-matters-across-sectors-in-view-of-covid-19-outbreak-read\/","url_meta":{"origin":249505,"position":4},"title":"Corona Virus | Relief measures relating to Statutory and Regulatory compliance matters across Sectors in view of COVID-19 outbreak","author":"Bhumika Indulia","date":"March 24, 2020","format":false,"excerpt":"Following are the decisions with respect to statutory and regulatory compliance matters related to various sectors: \u2014 Income Tax Extend last date for income tax returns for (FY 18-19) from 31st\u00a0March, 2020\u00a0 to\u00a0 30th\u00a0June, 2020. Aadhaar-PAN linking date to be extended from 31st\u00a0March, 2020 to 30th\u00a0June, 2020. Vivad se Vishwas\u00a0\u2026","rel":"","context":"In &quot;Hot Off The Press&quot;","block_context":{"text":"Hot Off The Press","link":"https:\/\/www.scconline.com\/blog\/post\/category\/news\/hot_off_the_press\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":254768,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/09\/27\/income-tax-30th-amendment-rules-2021\/","url_meta":{"origin":249505,"position":5},"title":"Income-tax (30th Amendment) Rules, 2021","author":"Prachi Bhardwaj","date":"September 27, 2021","format":false,"excerpt":"The Central Board of Direct Taxes has notified the Income-tax (30th Amendment) Rules, 2021 vide notification dated 24th September, 2021. The amendment has amended Rule 10D of the Income Tax Act and further extended the applicability of provisions under Rule 10D for assessment years 2020-21 and 2021-22. They shall be\u2026","rel":"","context":"In &quot;Legislation Updates&quot;","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"CBDT","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/08\/MicrosoftTeams-image-159-1.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/08\/MicrosoftTeams-image-159-1.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/08\/MicrosoftTeams-image-159-1.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/08\/MicrosoftTeams-image-159-1.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/08\/MicrosoftTeams-image-159-1.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]}],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/249505","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/users\/121"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=249505"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/249505\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media\/249506"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=249505"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=249505"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=249505"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}