The Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fee Act, 2022.
State Act of Maharashtra · Act 29 of 202220 provisions
The enactment
| Long title | An Act to provide for settlement of arrears of tax, interest, penalty or late fee which were levied, payable or imposed, spectively, under various Acts administered by the Goods and Services Tax Department and for the matters connected therewith or incidental thereto. |
|---|---|
| Type | Act |
| Citation | Act 29 of 2022 |
| Year | 2022 |
| Jurisdiction | State of Maharashtra |
| Ministry | Govt of Maharashtra |
| Status | In force as published by the source |
| Provisions published | 20 |
| Subjects | taxation |
Full text, provision by provision
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- Section 1 Short title and commencement.
- Section 2 Definitions.
- Section 3 Designated authority.
- Section 4 Eligibility for settlement.
- Section 5 Cases litigated by the State, also eligible for settlement.
- Section 6 Adjustment and determination of arrears of tax, interest, penalty or late fee, if any, eligible for settlement.
- Section 7 Write off in respect of certain amounts.
- Section 8 Determination of requisite amount and extent of waiver.
- Section 9 Determination of requisite amount and extent of waiver under the Tax on the Entry Act.
- Section 10 Options and duration for payment of requisite amount.
- Section 11 Conditions for settlement.
- Section 12 Application for settlement of arrears.
- Section 13 Order of settlement.
- Section 14 Appeal against order passed under this Act.
- Section 15 Review of order passed under this Act.
- Section 16 Bar on re-opening of settled cases under Relevant Act.
- Section 17 Revocation of order of settlement.
- Section 18 No refund under this Act.
- Section 19 Power of Commissioner under this Act.
- Section 20 Power to remove difficulty.
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