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Exemption from late fee for filing of PT Returns for the period of March 2026

The Government of Maharashtra had earlier provided certain relaxations regarding the submission of returns and the acquisition of Registration under the Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975, owing to issues with its new IT system. Additionally, the deadline for submitting returns for the month of March, as well as the annual return, has been set for the 15th of March each financial year.

In furtherance of the previous circular, the Government of Maharashtra, vide Trade Circular No. 2T of 2026, dated 17th April 2026, has exempted taxpayers from incurring late fees if they complete their tax payment by the 15th of March 2026 and submit their returns by the 30th of April 2026.

The Circular also outlines various situations regarding the applicability of late fees.

Please refer below to the circular:

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