The last date of filing return for any period up to the month of March 2022 is extended as specified in the following table:
| (a) | (b) | (c) | (d) | (e) |
| “(9) | Employers who could not pay taxes or upload returns due to technical difficulties of the automation system of the Maharashtra Goods and Services Tax Department. | Returns for any period up to the month of March 2022 | Whole of late fee payable, in respect of the return specified in column (c). | (a) Return specified in column (c) shall be filed on or before the 31st May 2022 on the website of the Maharashtra Goods and Services Tax Department. (b) Tax payable as per return, referred to in column (c) shall be paid before filing of return. (c) Interest under sub-section (2) of section 9 on tax payable as per return specified in column (c) shall be paid before filing of return”. |