Tax Calendar for filing of Return And payment of taxes under (MVAT ACT) in the State of Maharashtra
1. MONTHLY
| Sr. No. | Month | Due Dat | Sr. No. | Month | Due Date. |
| 1 | April | 21st May | 7 | October | 21st November |
| 2 | May | 21st June | 8 | November | 21st December |
| 3 | June | 21stJuly | 9 | December | 21stJanuary |
| 4 | July | 21stAugust | 10 | January | 21st February |
| 5 | August | 21st September | 11 | February | 21st March |
| 6 | September | 21st October | 12 | March | 21st April |
2. QUARTERLY
| Sr. No. | Month | Due Date |
| 1 | April to June | 21stJuly |
| 2 | July to September | 21st October |
| 3 | October to December | 21stJanuary |
| 4 | January to March (For dealers liable to file F-704) | 21st April |
| 5 | January 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. | Month | Due Date |
| 1 | April to September | 30th October |
| 2 | October to March (For dealers liable to file F-704) |
30th April |
| 3 | October to March (For dealers not liable to file F-704) |
30th June (Due date for tax payment is 30th April) |
NOTE:
- 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.
- Therefore, the dealer fulfilling this condition may upload e-return within additional 10 days.
4. AUDIT REPORT
| Sr No. | Month | Due Date |
| 1 | Audit Report u/s 61 | 15th January |
5. E ANNEXURE
| Sr
No. |
Month | Due Date |
| 1 | E 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. 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)
| Sr. 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 |
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
| Month | Due Date | Month | Due Date |
| April | 31St May | May | 30th June |
| June | 31St July | July | 31st August |
| August | 30th September | September | 31st October |
| October | 30th November | November | 31St December |
| December | 31St January | January | 28th February |
| February | 31st March | March | 30th April |
Quarterly Return
| Month | Due Date |
| April to June | 31st July |
| July to September | 31St October |
| October to December | 31st January |
| January to March | 30th April |
Annual Return
On or before 30th April of succeeding year.
I want to file return of salary month March 2024 but as per return showing month of April 24 then what is last date of filling this return?
As on date they are not showing any month.
last date of online e-filling of P.Tax return at West Bengal for the F.Y 2022-23
We are paying tax and filling return on monthly basis. we want to change 3-4 months returns and also want to pay tax accordingly. What period should mentioned while paying tax and How to file revised PT return?
MY PTRC FOR FY 2018-19 IS NIL WHETHER I WANT TO FILE NIL RETURN OR RETURN WITH PENALTY FOR LATE RETURN
i paid PT Annual return in the year 2016-17 r.s 2500/- but it is not showing PT web but i have to do know how it is possible please inform me sir
Mohit Says:IS it Necessary to pay a lump sum of Proff.tax before
due date. If YES, than how much & if NO then wats
the due date to file
If a company having employees registered in West Bengal The basic salary of the employee is such that the professional tax is not to be deducted. The company give puja bouns and leave encashment to the employees at the time of puja The basic salary of employee is 6000, 8000 & 8100.The company has filed nil return electronically at the end of the financial year.
What is the due date of filing nil PT return of financial year 2018-19 in the professional tax department hard copy of electronically filing of PT return & Acknowledgement as I have aleady filed the return electronically on 09.04.2019
WHEN WAS LAST DATE OF EFILING OF RETURN OF JUNE 2017 VAT RETURN
What if till previous year a person having PT liability below 50K hence paying it Annually. But, during current year (for eg. in December) liability cross 50K limit. whether they have to pay liability monthly henceforth? or they can still can pay annually? further if have to pay monthly then whether till December’s liability to paid with Interest?
Thank You.
is there provision for free one year on additional four year p.t.payment or life time provision for one time p.t.
What is the due to file PTRC 3b return in Maharashtra
what is the payment date of March 18 salary? what is the return due date for the same. we are trying to do the same but portal is not accepting our return can any body help us to resolve the issue. last three months we are paying 1000 per month as penalty.
LATE PAYMENT OF PROFESSION TAX WHAT IS THE INTEREST RATE AND PENALTY FOR RETURN PILING
sept 2017 pt returend 01 nov 2017
What’s the due date for vat tax payment & Return filling date for vat & Vat return for first quarter of Financial year 2017-2018 in the state if Maharashtra
WHAT IS THE LAST DATE FOR PTRC RETURN FILING FOR MAHARASHTRA OLD DEALER FOR F.Y 2016-17, –
WHAT IS THE LAST DATE FOR PTRC RETURN FILING FOR MAHARASHTRA OLD DEALER FOR F.Y 2016-17,
April 21st May
this is wrong,PT payment due date is last day of particular month.
Ex.i can pay PT against Apr month wages up to 31st of May.
What will be LAST DATE of payment for Month January 2017, as 21st Feb was bank holiday due to election in Maharastra
Should I pay on 22nd Feb? will it be O K ?
Bipin shah
98692 88551
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