Full/Partial exemption of late fee under section 20(6) of MVAT Act, for late returns.

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....7 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 woul....

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....iods could 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 A....