The Maharashtra Finance Department on June 03, 2021 has issued a notification for the amendment in the Maharashtra Value Added Tax Act, 2002 notification no. VAT.1513/C.R. 124/Taxation-1 dated January 01, 2014.
The following amendment has been made:
• In the schedule, which specifies the late payment fee in case the returns have not been filed by the dealers, entry 10, has been inserted, namely:
“Dealers who are liable to file return under clause (c) of sub-rule 4B of rule 17 and sub-rule 1A of rule 18 and who have not filed return for the period of March 2021, April 2021 and May 2021 shall file the same on or before June 30, 2021.”
[Notification No. VAT-1521/C.R. 55/Taxation-1]
