Conditions for settlement of arrears.

The Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fee Act

Tax201921 sections

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Statutory text

(1) The applicant shall make a separate application for each class of arrears given in clause (c) of sub-section (1) of section 2, under the Relevant Act, on or before the last date provided for the period of Phases mentioned in Annexure-A or Annexure-B.
(2) The application shall be made to the designated authority in such form and in such manner, as may be specified by order by the Commissioner.
(3) Subject to the other provisions of this Act, where an applicant desires to settle the arrears of return dues under the Relevant Act, in respect of the specified period, then he shall submit a separate application for each of such return or revised return under each Relevant Act : Provided that, where an applicant desires to settle the return dues in respect of more than one return or revised return pertaining to a financial year, then he may make a single application : Provided further that, no application in respect of the revised return, shall be entertained where such revision of return is carried out after the commencement of this Act and where such revision results into reduction of the tax or interest or both admitted in the said return including due to the adjustment of set-off: Provided also that, nothing in the second proviso shall be applicable in case of reduction of such tax or, as the case may be, the interest which is as a result of any payment of tax or interest or both made in cash during the intervening period of filing the original return and revision of such return, after the commencement of this Act.
(4) Every such application shall be accompanied by the proof of payment of the requisite amount as determined under section 10 and the documents stated in the application form.
(5) Where any appellate authority including Tribunal or the Court has remanded case back to any authority under the Relevant Act, for giving effect to the directions given therein and such order has not been passed on or before the 16th August 2019, then such cases shall not be eligible for settlement under this Act: Provided that, the applicant may be eligible to settle the amount of tax, interest, penalty or late fee as per the directions given by the said authority or the Court and in case, no such specific directions are given then such tax, interest, penalty or late fee shall be determined by the applicant.
(6) Under any circumstances, the applicant shall not be entitled to any waiver in respect of un-disputed tax.
(7) Subject to the other provisions of this Act, the applicant shall be entitled to the waiver of disputed tax, interest, penalty or the late fee, to the extent as determined in accordance with section 10.
(8) No application under this Act shall be entertained in respect of the applicant, who has taken the credit of set-off under the Relevant Act, in the Electronic Credit Ledger, provided under the Goods and Services Tax Act, unless the credit equivalent to the amount for which the settlement application is filed is reversed by debiting the Electronic Credit Ledger or the Electronic Cash Ledger, on or before the date of submission of application for settlement.
(9) The applicant shall comply with the provisions of section 8.

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