Office of the
Commissioner of Profession Tax,
Maharashtra State, 8th floor, GST
Bhavan, Mazgaon, Mumbai – 10

Trade Circular No. 37T of 2018

No./ACST/GST-3/PT/return/2018-19/B- 1632,

dated 03rd December, 2018

To,

………………………….

………………………….

Sub:- Change in PT return periodicity for the year 2018-19

Ref:- 1) Trade Circular 28T of 2018 Dated:-19/10/18

2) Trade Circular 48T of 2017 Dated:-23/11/17

Periodicity for filing Profession Tax return under Rule 11 (3) of the Profession Tax Rule, 1975. Employer whose tax liability exceeds Rs. 50000/- in the previous year are required to file monthly returns. Remaining tax payers have to file yearly return. Newly registered tax payers in any year are also required to file monthly returns in that year. For subsequent year, their periodicity depends on the tax payment of the previous year.

Based on the data available with the department, periodicity of the tax payer was set and displayed on the department’s website at the beginning of the year for the period 2018-19. However, representations have been received about the incorrectness of periodicity set by the department. In order to address these references, utility was created and made available to tax payer to change the periodicity from monthly to yearly and yearly to monthly in consonance with the legal provisions. Before opting to change the periodicity through the utility provided by the department on the website precautionary messages were given to change the periodicity only in appropriate cases. However, many tax payers or their employees have inadvertently made use of the utility and set wrong periodicity for themselves. Once the option to change the periodicity was exercised by the tax payer he was not allowed to change the periodicity again. As a result, the department has received some requests from the tax payers for change of periodicity for the second time. In view of the facts and for the benefit of the tax payers it is now decided to allow to change the periodicity once again by resorting to following procedure:

1. The taxpayers desirous to change their return periodicity for the year 2018-19 should email their requests to <[email protected]>. While sending the request tax payer should abide by the below mentioned criteria.-

a) The tax payer who has set his periodicity yearly and has paid tax exceeding Rs.50000/- in the previous year can request to set the periodicity as monthly.

b) The tax payer who has set his periodicity monthly and whose tax liability was less than Rs. 50000/- in the previous year can request to set his periodicity as yearly. However, if the tax payer has changed his periodicity from annual to monthly and has filed even a single return for that periodicity his periodicity cannot be changed again to yearly despite his payment of tax in the previous year being less than Rs. 50000/-. He will have to continue filing monthly returns for the current financial year that is 2018-19.

c) In case of a newly registered tax payer his periodicity will be monthly and cannot be changed.

2. He may attach the payment details of the financial year 2017-18 to his mail. In case of any difficulty he can approach his Profession Tax Officer who will guide him to follow-the procedure.

3. Mail requesting change of return periodicity for the year 2018-19 should be sent on or before 31st December 2018.

4. If the tax payer had wrongly set his periodicity as yearly but has continued to pay the tax monthly by selecting the annual period as 2018-19 then the Profession Tax Officer also needs to correct the challans for the respective month as per rule 11 of Profession Tax Act, 1975 and circular 48T of 2017 so that it can be fetched to the return.

5. Taxpayers are requested to refer to Trade Cir No. 28 T of 2018 Dt. 19.10.2018 which explains in detail the waiver of late fees for delay in filing PT returns. The waiver of late fee is available up to 31 Dec 2018 for delay in filing returns for the month’s up-to Nov 2018.

6. The provisions of this circular are applicable for financial year 2018-19 only. This shall be treated as final opportunity in this behalf.

If any member of the trade has any doubt, he may refer the matter to this office for further clarification. You are requested to bring the contents of this circular to the notice of the members of your association.

(Rajiv Jalota)

Commissioner of Profession Tax

Maharashtra State, Mumbai

More Under Goods and Services Tax

22 Comments

  1. Vaishali Tembre says:

    I will need to pay my P.Tax for the period of 01.09.2020 to 31.09.2020 but at the time payment by mistake i selected the period 01.09.2021 to 31.09.2021
    Please suggest me what can i do now …..

    1. Brahmadeo Mishra says:

      I need to pay ptax perod 01.10.20 to 31.10.20 monthly but at the time of payment by mistake i selected the period 01.10.2021 to 31.10.2021 please suggest me how to adjust the same.

  2. Dhananjay says:

    Hi Sir
    I mistakenly short employee show in 3B in yearly return 2018-19. but payment made full so i need to revised return but unable to file upload, file option not came time of upload. pl help.

  3. Neelam says:

    I am unable to file pt return of March 20 & April 20 paid in April 20 & May 20 respectively due to period not coming on portal,

    Please help us…

  4. Supriya says:

    sir i want to change periodicity yearly to monthly.
    In financial year 18-19 there were no employee & i filled yearly return but now I want to pay the monthly PT & return
    RCN: 27355293191P

  5. prachi says:

    Sir, if the PT is deducted from July’s salary which periods need to select for paying the Profession tax & which periods should mention while filing the monthly PTRC return

  6. Umesh Saxena says:

    Sir, I dont able to pay online monthly professional tax for the m/o July & August 2019. Is there system change to pay tax online. If yes, please provide the detail how can we pay online tax.
    Thanks & Regards

  7. pandurang pawar says:

    pending my ptrc Return Finacial Year 2018-19
    last year 2017-18 is monthly return professional tax is Above 50000/- . my return is pending from 1st april 18 to march 19 . nil return .
    cai I pay Late Fee or/not . any scheme of waive the late fee

  8. Murlidhar says:

    sir,
    Our Bank is registered for PTRC and our head office has filed their return for monthly for fy 17-18 as their liability was above 50000/- but our branch has liability below 50000/- and we had filed yearly return. For fy 18-19 there is monthly periodicity. can i request for yearly and monthly

  9. Ganesh S says:

    For selection of month towards payment of PTRC – for the month of March 2019, which period should be select and financial year.

  10. BILLTRACE INFOTECH PVT LTD says:

    sir i want to change periodicity monthly to yearly
    i dont know how it changed automatically i am not newly registered i under 50000/- tax show in list of periodicity201819.xls list yearly
    RCN: 27471210589P

  11. ASHAR says:

    sir i want to change periodicity monthly to yearly
    i dont know how it changed automatically i am not newly registered i under 50000/- tax show in list of periodicity201819.xls list yearly
    but show on return submittion periods monthly

  12. poojA says:

    1) Error while file upload
    2) period key in file and portal are not same period in file is 1810
    3) Return type in file and portal are not sam

    please solve this problem of my
    Tin no :-27320299405

  13. Arunn R Sharma says:

    1) Error while file upload
    2) period key in file and portal are not same period in file is 1810
    3) Return type in file and portal are not same

  14. Arindam Sarkar says:

    i will need to pay my P.Tax for the period of 01.12.2018 to 31.12.2018 but at the time payment by mistake i selected the period 01.12.2019 to 31.12.2019.
    Please suggest me what can i do now …..

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