The Amnesty Scheme was introduced from 1st May 2023 to 31st October 2023 as part of the Maharashtra Government’s budget 2023, which was presented on March 9th, 2023. According to the budget, the Amnesty Scheme will be called ‘Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fee Act, 2023’. This Scheme is applicable on various taxes levied by the GST Department before introduction of the GST Act and the duration of this Amnesty Scheme will be from May 1, 2023 to October 31, 2023.
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