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