Notification for PT Amendment Rules
FINANCE DEPARTMENT
Mantralaya, Mumbai 400 032, dated the 31st January 2011
NOTIFICATION
MAHARASHTRA STATE TAX ON PROFESSIONS, TRADES, CALLINGS AND EMPLOYMENTS ACT, 1975.
No.PFT-1011/CR11/Taxation-3.— Whereas the .Government of Maharashtra is satisfied that circumstances exist which render it necessary to take immediate action further to amend the Maharashtra State Tax on Professions, Trades, Callings and Employments Rules, 1975 and to dispense with the, condition of previous publication thereof under the proviso to sub-section (3) of section 27 of the Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975 (Mah. XVI of 1975);
Now therefore, in exercise of the powers conferred by sub-section (1) and (2) read with the proviso to sub-section (3) of section 27 of the said Act, and of all other powers enabling it in this behalf, ‘the Government of Maharashtra hereby, makes the following rules further to amend the Maharashtra State Tax on Professions, Trades, Callings and Employments Rules, 1975, namely: –
1. (1) These rules may be, called the Maharashtra State Tax on Professions, Trades, Callings and Employments (Amendment) Rules, 2011.
(2) Except as otherwise provided in these rules they shall come into force at once.
2. In rule 5 of the Maharashtra State Tax on Professions, Trades, Callings and Employments Rules, 1975 (hereinafter, referred to as “the principal Rules”), the existing portion shall be re-numbered as sub-rule (1) thereof; and after sub-rule (1) as so re-renumbered, the following sub-rule shall be added, namely:-
“(2) In order to ensure compatibility with the automated system if the certificate of registration held by the employer .requires an amendment in respect of registration number then the prescribed authority may make necessary amendments in the said certificate and may issue a new certificate of registration. Where a new certificate of registration is issued to the said employer then the certificate of registration issued earlier, shall stand amended.”
3. In rule 6 of the principal Rules, after sub-rule (2), the following sub-rule shall, be added, namely:—
“(3) The provisions contained in sub-rule (2) of rule 5 shall mutatis mutandis apply to the amendments to the certificate of enrolment”
4. In rule 11 of the principal Rules,—
(1) after sub-rule (2), the following sub-rule shall be inserted, namely:—
“(2A) The return in electronic form shall be in Form III-B and payment as per return shall be made by challan in MTR-6;
Provided that such payment shall be made before uploading the said return on the website of’ Sales Tax Department.”
(2) in sub-rule (3)—
(a) in clause, (a), for the words and figures “is less than Rs.5000” the words and figures was less than Rs.50,000″ shall be substituted with effect from the 1st April 2011;
(b) clause (b) shall be, deleted with effect from the 1st April 2011;
(c) in clause (c), for the words and figures ” is Rs.20,000 or more” the words and figures “was Rs.50,000 or more” shall be substituted with effect from the 1st April 2011.
5. In rule 11A of the principal Rules,-
(1) for the words “quarterly return” the words “monthly return” shall be substituted with effect from the 1st April 2011;
(2) for the word, brackets and letter “of clause (b)” the words, brackets and letter “of’ clause (c)” shall be substituted with effect from the 1st April 2011;
(3)for the words “commencing on the day on” the words, figures and letters commencing from the 1st day of the month on” shall be substituted with effect from the 1st April 2011;
(4) for the existing Illustration, the following Illustration shall be substituted with effect from the lst April 2011, namely:—
“Illustration. — An employer, who has become liable to pay tax in the; month of July and has been granted Registration Certificate on the 12th August, shall “file the first return on or before the 31st August in respect of the period from 1st July to the 31st August, and such return shall contain the details of the salaries and wages and the arrears, if any, paid and the amount of tax deducted in respect of the months of June to July and shall continue to file monthly returns till the end of the year in which his Registration Certificate is granted.”
6. In rule 11B of the principal Rules, the words “the quarter” shall be deleted, with effect from the 1st April 2011.
7. In rule 11C of the principal .Rules, for the words and letters, “along, with the return in Form III ” the words, letters and figure “by Challan in MTR-6” shall be substituted.
8. After rule 11D of the principal Rules, the following rule shall be added, namely :—
“11E. E-return presumes to be true return. Where employer has enrolled himself, with the www.mahauat.gov.in web-site for availing e-services including the service for filing of e-return and has created his own password; then if the employer files an e-return using the passwords created by himself, it shall be presumed that the statements contained in the return filed electronically are true to the best of his knowledge and belief and that by filing of such return by using the password created by himself, he has verified the said return”
9. In rule 17 of the principal Rules, in sub-rule (1), for the word and letters “Form – III” the letters and figure “MTR-6” shall be substituted.
10. In rule 20 of the principal Rules, for the word and letter “Form VIII” wherever they occurs the letters and figure ” MTR-6 ” shall be substituted.
11. In rule 22 of the principal Rules, in sub-rule (4), for the word and letters “Form VIII” the letters and figure “MTR-6” shall be substituted.
12. In rule 27B of the principal Rules, in clause (c), for the word and letters “Form VIII” the letters and figure “MTR-6” shall be substituted.
13. In rule 32 of the principal Rules, in sub-rule (1), in clause (i), in sub-clause (a), for the words and figures “more than 40” the words and “figures “not less than 40” shall be substituted.
14. In the principal Rules after the Form-IIIA, the following Form shall be inserted, namely;—
Form IIIB
15. In the principal Rules, for Form -VIII, the following form shall be substituted, namely;—
MTR – 6
if the person salary is more than 15000 and with loss of of 15 days leave, his earnings will be only 7500. I need clarification whether PT should be calculated only gross salary even the person is on lop or it should be calculated with his earnings with lop?