RSM India

Maharashtra Amnesty Scheme - 2019

Government of Maharashtra has passed an Ordinance to provide for settlement of arrears under various Acts which were in existence during pre- GST regime.  Salient features of the same are mentioned below:

  • The Scheme has been divided in two phases; wherein Phase 1 is from 1st April, 2019 to 30th June, 2019 and Phase 2 is from 1st July, 2019 to 31st July, 2019.
  • Depending on period to which outstanding liability pertains to, the quantum of waiver has been decided.
  • Application for Settlement can be made irrespective of the stage of Judicial Proceedings, subject to certain conditions.
  • Order so passed under the Scheme shall be conclusive and the same will not be reopened in any case.

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