FINANCE DEPARTMENT

Madam Cama Marg, Hutatma Rajguru Chowk
Mantralaya, Mumbai 400 032, dated the 22nd February 2019

NOTIFICATION

THE MAHARASHTRA STATE TAX ON PROFESSIONS, TRADES, CALLINGS AND EMPLOYMENTS ACT, 1975.

No. PFT.1218/C.R.52/Taxation-3.—In exercise of the powers conferred by sub-section (3) of section 8 of the Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975 (Mah. XVI of 1975), the Government of Maharashtra, hereby makes the following scheme to provide an optional scheme for the payment of tax, in advance, for an enrolled person, under the said Act, as follows, namely :‑

1. Short title and Commencement:-

(i) This Scheme shall be called the One Time Payment of Tax Scheme, 2019.

(ii) It shall be deemed to have come into force on the 1st April 2018.

2. Definitions:-

In this Scheme unless the context otherwise requires,-

(a) “Act” means the Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975 (Mah. XVI of 1975);

(b) “Scheme” means the One Time Payment of Tax Scheme.

3. To avail the benefit under the Scheme, the conditions and restrictions are as follows : –

(i) The person must be enrolled under the said Act.

(ii) The enrolled person may opt the Scheme on the department’s website www.mahagst.gov.in at any time after his enrollment.

(iii) Such enrolled person opting for the Scheme shall select the period for the Scheme as well as tax rate applicable to him and shall pay requisite amount as provided in the Table annexed to this Scheme.

(iv) The Scheme shall be restricted to the period selected by an enrolled person. Such person may opt for the Scheme again after earlier period under the scheme is over. However the benefit can be availed at a time for a minimum period of three years upto a maximum period of thirty five years.

(v) The amount payable as per the Table shall be paid electronically.

(vi) The enrolled person who has discharged his liability for payment of tax for a total continuous period of five years by making payment in advance of a lump-sum amount under provision of clause (a) of sub-section (3) of section 8 of the Act, prior to 1st April 2018, may also opt for the Scheme after completion of such period of five years.

(vii) The enrolled person who has already paid Profession Tax for the year 2018-2019 or has paid any lump-sum amount on or after 1st April 2018 for the periods starting from 1st April 2018, can also avail the benefit of Scheme by paying the balance amount payable for the period opted under the scheme as per the Table.

(viii) If the enrolled person, who has availed the benefit of Scheme and has discharged his liability of Profession tax for a particular period, joins any employment during the period covered under the Scheme then, such person shall furnish to the employer ‘One Time Profession Tax Payment Certificate’ in Form A appended to this Scheme. In such case his liability to pay profession tax shall be restricted to the amount paid under the Scheme and the employer shall not be liable to deduct Profession Tax of the said person until completion of his period under Scheme.

(ix) If the enrolled person has paid the Profession tax under the Scheme for a particular period and subsequently he is covered by any other entry having higher rate of tax than the rate applicable at the time of opting the scheme then, his liability to pay tax shall not be varied due to such change in the entry under Schedule I.

(x) Once the amount is paid under the Scheme, no refund of the amount paid shall be granted under any circumstances.

(xi) If it appears that, the person has availed the benefit of the Scheme by suppressing any material information or particulars or by furnishing any incorrect or false information or, if any suppression of material facts, concealment of any particulars is found then the benefits availed under the Scheme shall be withdrawn. Such person shall be liable to pay tax at the rate specified in Schedule I of the Act.

TABLE

I.

Rate of tax per year of Rs. 2500/-
Amount payable under OTPT if payment is made in the months
Number of years
Payable as per Schedule I
April to June
July
August
Sept-ember
Oct-ober
Nove-mber
Dece-mber
Jan-uary
Febr-uary
March
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
(12)
3
7500
6839
6907
6976
7044
7112
7181
7249
7318
7386
7454
4
10000
8717
8804
8891
8979
9066
9153
9240
9327
9415
9502
5
12500
10425
10529
10633
10737
10842
10946
11050
11154
11259
11363
6
15000
11977
12097
12217
12336
12456
12576
12696
12815
12935
13055
7
17500
13388
13522
13656
13790
13924
14058
14191
14325
14459
14593
8
20000
14671
14818
14964
15111
15258
15405
15551
15698
15845
15991
9
22500
15837
15996
16154
16312
16471
16629
16788
16946
17104
17263
10
25000
16898
17067
17236
17404
17573
17742
17911
18080
18249
18418
11
27500
17861
18040
18219
18397
18576
18754
18933
19112
19290
19469
12
30000
18738
18925
19112
19300
19487
19675
19862
20049
20237
20424
13
32500
19534
19730
19925
20120
20316
20511
20706
20902
21097
21292
14
35000
20258
20461
20664
20866
21069
21271
21474
21676
21879
22082
15
37500
20917
21126
21335
21544
21753
21963
22172
22381
22590
22799
16
40000
21515
21730
21946
22161
22376
22591
22806
23021
23236
23452
17
42500
22059
22280
22500
22721
22942
23162
23383
23603
23824
24045
18
45000
22554
22779
23005
23230
23456
23682
23907
24133
24358
24584
19
47500
23004
23234
23464
23694
23924
24154
24384
24614
24844
25074
20
50000
23412
23646
23881
24115
24349
24583
24817
25051
25285
25519
21
52500
23784
24022
24260
24497
24735
24973
25211
25449
25687
25924
22
55000
24122
24363
24604
24845
25087
25328
25569
25810
26051
26293
23
57500
24429
24673
24917
25162
25406
25650
25895
26139
26383
26627
24
60000
24708
24955
25202
25449
25696
25943
26191
26438
26685
26932
25
62500
24962
25211
25461
25711
25960
26210
26460
26709
26959
27208
26
65000
25193
25445
25696
25948
26200
26452
26704
26956
27208
27460
27
67500
25402
25656
25910
26164
26418
26672
26927
27181
27435
27689
28
70000
25593
25849
26105
26361
26617
26873
27129
27385
27640
27896
29
72500
25766
26024
26282
26539
26797
27055
27312
27570
27828
28085
30
75000
25924
26183
26442
26702
26961
27220
27479
27739
27998
28257
31
77500
26067
26328
26589
26849
27110
27371
27631
27892
28153
28413
32
80000
26198
26460
26721
26983
27245
27507
27769
28031
28293
28555
33
82500
26316
26579
26842
27105
27369
27632
27895
28158
28421
28684
34
85000
26424
26688
26952
27216
27481
27745
28009
28273
28537
28802
35
87500
26522
26787
27052
27317
27582
27848
28113
28378
28643
28908

II.

Rate of tax per year of Rs. 2000/-
Amount payable under OTPT if payment is made in the months
Number of years
Payable as per Schedule I
April to June
July
August
Septe-mber
October
Nove-mber
Dece-mber
January
Febr-uary
March
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
(12)
3
6000
5471
5526
5580
5635
5690
5745
5799
5854
5909
5963
4
8000
6974
7043
7113
7183
7253
7322
7392
7462
7532
7601
5
10000
8340
8423
8507
8590
8673
8757
8840
8924
9007
9090

III.

Rate of tax per year of Rs. 1500/-
Amount payable under OTPT if payment is made in the months
Number of years
Payable as per Schedule I
April to June
July
August
Septe-mber
October
Nove-mber
Dece-mber
Jan-uary
Febr-uary
March
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
(12)
3
4500
4103
4144
4185
4226
4267
4308
4349
4390
4431
4472
4
6000
5230
5282
5335
5387
5439
5492
5544
5596
5648
5701
5
7500
6255
6318
6380
6443
6505
6568
6630
6693
6755
6818

IV.

Rate of tax per year of Rs. 1000/-
Amount payable under OTPT if payment is made in the months
Number of years
Payable as per Schedule I
April to June
July
August
Septe-mber
October
Nove-mber
Dece-mber
January
February
March
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
(12)
3
3000
2736
2763
2791
2818
2845
2873
2900
2928
2955
2982
4
4000
3487
3522
3557
3592
3626
3661
3696
3731
3766
3801
5
5000
4170
4212
4253
4295
4337
4379
4420
4462
4504
4545

V.

Rate of tax per year of Rs. 750/-
Amount payable under OTPT if payment is made in the months
Number of years
Payable as per Schedule I
April to June
July
August
Septe-mber
October
Nove-mber
Dece-mber
January
Febr-uary
March
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
(12)
3
2250
2052
2073
2093
2114
2134
2155
2175
2196
2216
2237
4
3000
2615
2641
2667
2693
2720
2746
2772
2798
2824
2850
5
3750
3127
3158
3190
3221
3252
3283
3315
3346
3377
3408

VI.

Rate of tax per year of Rs. 500/-
Amount payable under OTPT if payment is made in the months
Number of years
Payable as per Schedule I
April to June
July
August
Sept-ember
October
November
Dece-mber
Jan-uary
Febr-uary
March
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
(12)
3
1500
1368
1382
1395
1409
1423
1436
1450
1464
1477
1491
4
2000
1743
1760
1778
1795
1813
1830
1848
1865
1882
1900
5
2500
2085
2106
2127
2148
2168
2189
2210
2231
2252
2273

BARCODE

FORM A

One Time Profession Tax Payment Certificate

[Under sub-section (3) of section 8 of the Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975]

Tax Payment Certificate No.

This is to certify that ……………………………………………….. whose details are given below he is enrolled person under the Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975.

(1) Enrollment Number
(2) PAN
(3) Name as per PAN
(4) Trade Name
(5) Schedule Entry
(6) Address
(7) Period covered under OTPT scheme – From ………. To …………….

The holder of this certificate has discharged his Profession Tax liability for the period from …………..to …………. After completion of this period he will be liable to pay tax, if applicable, as per the provisions of the Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975.

Place: Digital Signature:
Date: Designation:

(Note.-This certificate is valid under the Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975 only for the period mentioned above and for the payment made under the OTPT scheme by an enrolled person whose details are mentioned in this certificate. Tax liability for any other periods or under any other Act administered by the Department is not covered by this certificate. Authenticity of this certificate can be checked on www.mahagst.gov.in.)

By order and in the name of the Governor of Maharashtra,

J. V. DIPTE,

Deputy Secretary to Government.

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