Under the Maharashtra Settlement of Arrears Act, 2025, an application is required for the settlement of tax arrears. As various forms are needed to implement the Act, the Commissioner of State Tax has issued this order to specify the required forms and the manner of their submission.

• Official Specification of Forms: The Commissioner of State Tax, exercising powers under section 19(2) of the Act, has formally specified the appended forms to be used for the settlement of arrears. This directive is applicable for settling arrears of tax, interest, penalty, or late fees for all periods ending on or before June 30, 2017.
• Mandatory Physical Submission: The order explicitly mandates that the specified forms must be submitted physically. This indicates that online or electronic submission methods will not be accepted for this settlement scheme.
• Designated Submission Locations: The order further clarifies the submission process by stating that the application form for the settlement of arrears, as required under section 12 of the Act, must be physically submitted at the offices of the respective Maharashtra Goods and Services Tax Department.