Government of Maharashtra vide notification no MAHARASHTRA ACT No. XIV OF 2019 and in accordance to the conversion of Maharashtra ordinance no.VI dated 6th March 2019 has amended Section 6(3) of the Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975. As per the notification the penalty towards failing to file return on time has been amended from rupees one thousand to rupees two hundred in case if employer files the return within a period of thirty days after the expiry of the prescribed time for filing of such return and an amount of rupees one thousand, in any other case