Government of Madhya Pradesh vide notification no. F A 3-07/2020/1/V(22), exempts the private sector employers who are required to make payment of tax by 10th April 2020 and file the relevant return by 15th April 2020, from the penalty under section 13, if the tax is paid on or before 30th April 2020 and from the penalty under sub-section (3) of section 9 if the return is filed before 5th May 2020. Please refer the Order for more details