Madhya Pradesh Government give relief to the employer due to epidemic COVID 19. As per notification no. F A 3-07/2020/1/V(22), Employers who are required to make payment of tax of Mar-2020 by 10th April 2020 and file the relevant return by 15th April 2020, from the penalty under section 13, if Mar-2020 tax is paid on or before 30th April 2020 and from the penalty under sub-section (3) of section 9 if the return of Mar-2020 can be filed before 5th May 2020.