Professional Tax Return Filing Due Date

Profession Tax  return filing is online in Maharashtra. Where as challan of PT is required to be paid online in Challan MTR-6. Return is to be file online in Form IIIB

Profession Tax return due date as below

S.No.	Particulars	PT Return Filing
1	Monthly return	End of the month
2	Annual Return	31st March
3	Newly registered	End of the month

 

Profession Tax  return due date as below with example

S.No.	Particulars	PT Return Filing
1	April 2019	30.04.2019
2	Annaul Return FY 2018-19	31.03.2019
3	Newly registed in June 2018	30.06.2018

 

---

Professional Tax Return Filing Due Utility

Professional Tax Return Filing utility is made available on the www.mahagst.gov.in site. Professional tax utility excel based which need to be downloaded first , fill necessary details and upload on given site. Following are content of PT Utility

1. Name of Tax Payer
2. Professional Tax registration number
3. Return Filing Perodicity
4. Name & other details of authorized person
5. Calculation of Professional Tax liability
6. Challan details of taxes paid

---

Change Professional Tax Return filing Periodicity

Change of  Profession Tax  return filing from monthly to annual for FY 2018-19 is as below as per Trade Circular No. 37T 2018.

• PT Registered person should send mail from officer email id to changeptoeriodicity1819@gmail.com and request for change in Profession Tax return filing Periodicity.
• Mail has to be sent before 31 Dec 2018
• For newly registered persons periodicity will be monthly and cannot be changed.
• 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

---

Professional Tax Return Filing Periodicity

Professional Tax Return Filing Periodicity as per Rule 11(3) of the Professional Tax Rules 1975 is as below

S.No.	Particulars	PT Return Filing
1	Newly Registered Under PT	Monthly return
2	PT liability > Rs. 50000 in Previous year	Monthly return
3	PT liability < Rs. 50000 in Previous year	Annual Return

Employer whose tax liability exceed Rs. 50000 in Previous year are required to file monthly professional return and make monthly payment. Employer whose tax liability is below Rs. 50000 in Previous year are required to file annual professional return. And Newly registered tax payers in any year required to file monthly PT returns. Trade Circular No. 37 T of 2018 gives explanation about what is PT return filing periodicity.

---

---