I have gone through the circular. There is no mention as to availability of the scheme for late filing of return after the scheduled date.
MVAT amnesty scheme
Sir ji The relief under the MVAT AMNESTY SCHEME (scheme) is available only to taxpayers who have filed their relevant tax returns on or before July 15, 2019. However, I want to know Whether there is any procedure to avail relief under MVAT AMNESTY SCHEME in the case the Dealer will be filing Return on 16-8-2019 Please guide HARIOM
Asked 4 years ago in Taxation
Ask a question and receive multiple answers in one hour.
Lawyers are available now to answer your questions.
6 Answers
Only the below category can take advantage
Who can take the Benefits under the Ordinance: The following categories of the assessee may prefer to avail the opportunity for settlement of tax, interest, penalty or late fee levied, payable, imposed, respectively, under the Relevant Act:-
(1) the tax payer whose registration is continued after 1st July 2017;
(2) the tax payer whose registration certificate under the Relevant Act was valid at any time on or before the 30th June 2017.
(3) the tax payer whose registration certificate is cancelled at any time on or before the date of commencement of this Ordinance.
(4) the tax payers who were never registered under any of the Relevant Act, but desire to avail the benefits under this Ordinance, shall also be eligible to make an application and subject to the conditions may settle the arrears of tax, interest, penalty or late fee payable for the periods ending on or before the 30th June 2017.
Dear,
In this scheme it is clearly mention that only before 15 July 2019, you are eligible for relief.
In your case you are not eligible.
It may be noted that arrears of tax, interest or late fee in respect of the returns or revised returns for the specified period that are filed or arrears of tax, interest, penalty or late fee payable as per statutory orders that are passed after the 15th July 2019 shall not be eligible for the settlement.
The relief under the scheme is available only to taxpayers who have filed their relevant tax returns on or before July 15, 2019
If the time period for this scheme is extended then naturally the dealer would be benefited, however you may enquire the same from the authorities concerned because it is a local issue.
No the amnesty scheme will not be applicable to the tax payer who is filing return after 15 July 2019.
So the dealer filing return on 16/08/2019 cannot avail relief under MVAT AMNESTY SCHEME.
