Professional Tax Due Dates in Maharashtra. Tax Calendar under Profession Tax Act 1975. Check Various Due Dates Maharashtra Professional Tax. Due date chart for Profession Tax in Maharashtra. After Providing “Maharashtra VAT MVAT Due Dates – Returns & Payments” here we provide MVAT Professional Tax Due Dates. Check Tax Due Dates for Professional Tax in Maharashtra. Now scroll down below n check “Professional Tax Due Dates in Maharashtra”
Must Read – Updated Professional Tax Rates in Maharashtra
Professional Tax Due Dates in Maharashtra
A) Profession Tax Enrollment Certificate (PTEC) holder
Tax is to be paid in chalan no MTR-6
|Sr. No||Class of enrolled person||Due Date|
|1||Person who stands enrolled before the commencement of a year or is enrolled on or before 31st May of a year||30th June of that year or such later date as the Commissioner may, by notification in the Official Gazette, specify in respect of that year|
|2||Person who is enrolled after the 31st May of a year||Within one month of the date of enrollment|
|3||Person who is enrolled and the rate of tax at which he is liable to pay tax is revised.||Within one month of the date of such revision.|
E-payment facility is available for PTEC holders.
B) Profession Tax Registration Certificate (PTRC) holder
Tax is to be paid in chalan No MTR-6, and online return should be submitted in Form IIIB. Before submission of online return Employer has to enroll himself for e-services (one time activity).
(For detail process of enrollment of PTRC e-services and filling of e-return, please see the demo at www.mahavat.gov.in >> e-services >> Instruction Sheets for e-services >> PTRC e-services Enrollment and e-return)
|S.No||Periodicity||Tax Liability during previous year||Due Date for payment and e-return filling|
|1||Yearly||Tax Liability is less than Rs 50,000/-||31st March of the Financial Year to which the return relates|
|2||Monthly||Tax Liability is equal to or more than Rs 50,000/-||The last date of the month to which the return relates|
1) An employer registered under this Act shall furnish monthly return as per the provisions of clause (c) of sub-rule (3) of rule 11 till the end of the year in which he is granted the certificate of registration Date 14/7/211
2) Filling of e-return for all PTRC holders is made mandatory vide Government Notification VAT/AMD.1010/IB/PT/Adm-6 Date 14/7/2011
3) E-payment is made mandatory to all PTRC holders w.e.f. 1/7/2012 vide Government Notification No PFT.1012/ C.R.29/ Taxation-3 Date 14-June-2012.
For detail process of e-payment please see the demo available at www.mahavat.gov.in >> e-services >> Instruction Sheets for e-services >> PT e-payment Demo)