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GST Review May-2023

ORDER No.DC(A&R)3/VAT/MMB-2023/l/ADM-8. dated the 28th April 2023

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(Under section 19(2) of the Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fee Act, 2023) No.DC(A&R)3/VAT/MMB-2023/l/ADM-8.- WHEREAS, the section 12 of the Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fee Act, 2023 (Mah. Act. No. XVIII of 2023) (hereinafter in this order referred to as “the said Act”) provides that for settlement of each class of arrears of lax, interest, penalty or late fee as given in clause (d) of sub-section (1) of section 2 of the said Act, in respect of the specified period and pertaining to the Relevant Act, the applicant shall submit an application in such form and in such manner as mentioned in sub-section (2)of section 19, within the time limit specified in the section 10 of the said Act. AND WHEREAS, the various Forms arc required for carrying out the purposes of the said Act.; NOW, THEREFORE, in exercise of the powers conferred under sub-section (2) of section 19 of the s.......