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:

  1. 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.
  2. 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.

More Under Goods and Services Tax

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Tags : Luxury Tax (24) MVAT (731) profession tax (45)

8 responses to “Payment & Return Filing Due dates of PT, VAT & Luxury Tax in Maharashtra”

  1. jagdish says:

    sept 2017 pt returend 01 nov 2017

  2. Himanshu Shah says:

    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

  3. sitabkhan says:

    WHAT IS THE LAST DATE FOR PTRC RETURN FILING FOR MAHARASHTRA OLD DEALER FOR F.Y 2016-17, –

  4. SUNIL says:

    WHAT IS THE LAST DATE FOR PTRC RETURN FILING FOR MAHARASHTRA OLD DEALER FOR F.Y 2016-17,

  5. sanjay goswami says:

    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.

  6. Bipin shah says:

    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

  7. PRAKASH says:

    HOW TO APPLY LOWER TDS VAT

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