The Government of Maharashtra, Office of the Commissioner of Professional Tax vide trade circular No.6T of 2020, has informed that the due date of filing of returns without payment of late fee payable has been extended. The Monthly or Annual returns pertaining to period upto March 2020 and monthly period of April 2020 has been exempted subject to the below conditions. (i) Any amount payable (tax + interest) as per return should have been or shall be paid on or before the filing of returns. (ii) The employers should submit the returns pertaining to the period upto April 2020, on or before 31st May 2020. Any employer who has not fulfilled the conditions or has submitted false information to avail the benefit of exemption then, exemption of late fee shall be revoked and action will be taken against such employer