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.

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