Employers who could not pay taxes or upload returns due to technical difficulties of the automation system of the Maharashtra Goods and Services Tax Department, for any period up to the month of March 2022, shall file on or before the 31st May 2022 on the website of the Maharashtra Goods and Services Tax Department.
Tax payable as per return, shall be paid before filing of return. Interest under section 9 (2)on tax payable as per return shall be paid before filing of return.