FINANCE DEPARTMENT
Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya,
Mumbai 400 032, Dated the 4th February 2021.
NOTIFICATION
THE MAHARASHTRA STATE TAX ON PROFESSIONS, TRADES, CALLINGS AND EMPLOYMENTS ACT, 1975.
No. PFT-1221/C.R. 2/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-sections (1) and (2) read with the proviso to sub-section (3) of section 27 of the Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975, 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, 2021.
(2) They shall come into force with effect from the 1st April 2021.
2. For FORM IIIB appended to the Maharashtra State Tax on Professions, Trades, Callings and Employments Rules, 1975 the following FORM shall be substituted, namely :—
| “FORM IIIB | ||||||||||||||||||
| Electronic Return under The Maharashtra State Tax On Professions, Trades, Callings And Employments Act, 1975.
(See Rule 11,11E) |
||||||||||||||||||
| 1 | Profession Tax R.C. No. (TIN) | Whether First Return?
(In Case of New Registration ) |
Drop Down | |||||||||||||||
| Whether Last Return?
(In Case of Cancellation of Registration ) |
Drop Down | |||||||||||||||||
| 2 | MVAT TIN/GST TIN | Drop Down | TAN | |||||||||||||||
| 3 | Name of the Employer | |||||||||||||||||
| 4 | Type of Return | Original / Revise | Drop Down | |||||||||||||||
| 5 | Financial Year (select) | Period (select) | ||||||||||||||||
| 6 | Period Covered by Return | From | Date | Month | Year | To | Date | Month | Year | |||||||||
| 7 | Computation of Profession Tax | |||||||||||||||||
| Salary Slabs | Rate of Tax Per | Number of Employees whose salary paid for the month of- |
Total | Amount of Tax |
||||||||||||||
| as per Entry 1 ofSchedule I |
Month | March to Jan (Rs. 200/-p.m.) |
Feb
(Rs. 300/- p.m.) |
Count | ||||||||||||||
| Does Not Exceed Rs. 7500 |
Nil | |||||||||||||||||
| Exceeds Rs. 7500 but | For Female Nil |
|||||||||||||||||
| not exceed Rs. 10000 | For Male Rs. 175 |
|||||||||||||||||
| Exceeds Rs. 10000 | Rs.200 per month except in the month of February. Rs.300 per month of February. | |||||||||||||||||
| No of Employees exempted u/s. 27A | ||||||||||||||||||
| 8 | Total Tax Payable | |||||||||||||||||
| 9 | Add: Differential amount Paid for Previous Period | |||||||||||||||||
| 10 | Add: Interest Amount | |||||||||||||||||
| 11 | Add: Penalty | |||||||||||||||||
| 12 | Add: Late Fee | |||||||||||||||||
| 13 | Less: Excess credit brought forward, if any from Previous Month/Year | |||||||||||||||||
| 14 | Net amount payable / refundable (-) | |||||||||||||||||
| 15 | Less: Amount already paid with Challan For PT | |||||||||||||||||
| 16 | Balance Amount payable | |||||||||||||||||
| 17 | Balance Excess Credit | |||||||||||||||||
| 18 | Less: Excess credit carried forward, if any to subsequent Month/Year | |||||||||||||||||
| 19 | Excess Credit claimed as refund in this return | |||||||||||||||||
| 20 | Details of the Amount already paid in Challan for PT | |||||||||||||||||
| Challan No./CIN | Amount (Rs.) | Payment Date | Name of the Bank | Branch Name | ||||||||||||||
| TOTAL | ||||||||||||||||||
| Declaration: The above statements are true and correct to the best of my knowledge and belief. | ||||||||||||||||||
| Date of Filing of Return | Date | Month | Year | |||||||||||||||
| Name of the Authorised Person | ||||||||||||||||||
| Designation | ||||||||||||||||||
| E-mail ID | ||||||||||||||||||
By order and in the name of the Governor of Maharashtra,
MANDAR KELKAR,
Deputy Secretary to Government.
