Mandratory E-filing of Professional Tax payment, Return filing in Maharastra

By virtue of the powers granted under section 7A of the Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975, the. Commissioner of Profession Tax, Maharashtra has issued a notification on 26-11-2010 (VAT/AMD-1010/1B/PT/Adm-6), which provides that from 1st February 2011, every registered employer(PTRC holder) whose tax liability during the previous year was Rs. Twenty Thousand or more shall mandatorily file electronic return in Form III-B online on the website www.mahavat.gov.in and make payment in the Government Treasury in chalan MTR-6 before filing such Return.

The periodicity and date of filing return as well as making payment will be as per the provisions of the Maharashtra State Tax on Professions, Trades; Callings and Employments Act, 1975 and Rules thereof.

a) e enrolment: Every employer, required to file an electronic return is required to nroll online on the Department’s website http://www.mahavat.gov.iri/.

Enrolment for e-services is a onetime activity. An employer, who has enrolled for MVAT/CST e services, must enroll separately for PT RC e services also. An employer holding multiple PT RCs is required to enroll separately for each of the RCs since return for each of the RC is required to be filed separately.

It may be noted that at present PT EC holders cannot enroll for the PT e-services.

To avoid the last minute rush, employers are advised to get themselves enrolled well in advance before the due date for the return. The PTRC holders, eligible to file quarterly or annual returns, may also ‘e enroll themselves and file e Returns voluntarily.