Tax Calendar for filing of Return And payment of taxes under (MVAT ACT) in the State of Maharashtra

1. MONTHLY

Sr. No.MonthDue DatSr. No.MonthDue Date.
1April21st May7October21st November
2May21st June8November21st December
3June21stJuly9December21stJanuary
4July21stAugust10January21st February
5August21st September11February21st March
6September21st October12March21st April

2. QUARTERLY

Sr. No.MonthDue Date
1April to June21stJuly
2July to September21st October
3October to December21stJanuary
4January to March (For dealers liable to file F-704)21st April
5January to March (For dealers not liable to file F-704)30th June
(Due date for tax
payment is
21st April)

3. SIX MONTHLY

Sr. No.MonthDue Date
1April to September30th October
2October to March (For dealers
liable to file F-704)
30th April
3October to March (For dealers not
liable to file F-704)
30th June
(Due date for tax
payment is
30th April)

NOTE:

  1. As per Trade Circular 16T of 2008 issued by Hon’ble CST the concession of additional 10 days are given for uploading e-return. However, this concession is available subject to the payment of tax as per return is made on or before prescribed due date.
  2. Therefore, the dealer fulfilling this condition may upload e-return within additional 10 days.

4. AUDIT REPORT

Sr No.MonthDue Date
1Audit Report u/s 6115th January

5. E ANNEXURE

Sr

No.

MonthDue Date
1E ANNEXURE (With the
last Return of the
Financial Year)
30th June

Tax Calendar under Profession Tax Act 1975 in the State of Maharashtra

A) Profession Tax Enrollment Certificate (PTEC) holder

Tax is to be paid in chalan no MTR-6

Sr. NoClass of enrolled personDue Date
1Person who stands enrolled before the commencement of a year or is enrolled on or before 31st May of a year30th June of that year or such later date as the Commissioner may, by notification in the Official Gazette, specify in respect of that year
2Person who is enrolled after the 31st May of a yearWithin one month of the date of
enrollment.
3Person 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)

Sr. NoPeriodicityTax Liability during
previous year
Due Date for payment and e-return
filling
1YearlyTax Liability is less than Rs 50,000/-31st March of the Financial Year to which the return relates
2MonthlyTax Liability is equal to or more than Rs 50,000/-The last date of the month to which the return relates

Note :-

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. 10 10/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)

Tax Calendar under Luxury Tax Act in Maharashtra

Monthly Return

MonthDue DateMonthDue Date
April31St MayMay30th June
June31St JulyJuly31st August
August30th SeptemberSeptember31st October
October30th NovemberNovember31St December
December31St JanuaryJanuary28th February
February31st MarchMarch30th

iu April

Quarterly Return

MonthDue Date
April to June31st July
July to September31St October
October to December31st January
January to March30th April

Annual Return

On or before 30th April of succeeding year.

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