Mandatory Electronic Filing Of Profession Tax Return for Employers
- From 1 August 2011, It is mandatory to file electronic return in Form IIIB by every registered employer in respect of the periods starting on or after 1 April 2006, irrespective of the amount of profession tax liability.
- Under the erstwhile provision, the same was applicable to only those employers having profession tax liability of the amount not less than Rs. 20,000 in previous year for the period 2010-11 and onwards.
- However, payment of tax is required to be made manually in Challan MTR 6 before filing such return.
- The periodicity and date of filing return as well as for payment will remain same as per provisions of the Maharashtra State Tax on Profession, Trade, Callings and Employments Act, 1975 and Rules made in this behalf.
COMMISSIONER OF PROFESSIONS TAX, MAHARASHTRA STATE
Vikrikar Bhavan, Mazgaon, Mumbai 400 010, dated 14th July 2011.
THE MAHARASHATRA STATE TAX ON PROFESSIONS, TRADES, CALLINGS AND EMPLOYMENTS ACT, 1975.
No. VAT/AMD.1010/IB/PT/Adm-6.— In exercise of the powers conferred by section 7A of the Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975 (Mah. XVI of 1975), the Commissioner of Profession Tax, Maharashtra State hereby provides with effect from 1st August 2011 that,—
(a) in respect of the periods starting on or after the 1st April 2006; every registered Employer shall file electronic return in form III-B shall make payment of tax as per return in chalan MTR-6 before filling such return ;
(b) the periodicity and date of filing Return as well as for payment shall be as per the Provisions of the Maharashtra State Tax on Professions, Trades, Callings and Emploments Act, 1975 and the rules made in this behalf.
Commissioner of Profession Tax,
Maharashtra State, Mumbai.