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Tuesday, May 22, 2018

Exemption from payment of late fee U/s 6(3)- of the Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975

Dear employers

As per  section  6(1)  of   the  Maharashtra   State   Tax  on  Professions,  Trades,  Callings and  Employments  Act,  1975  (the  Profession Tax  Act  1975), every  employer who  has obtained Profession Tax Registration Certificate (PTRC)under  the  Profession Tax Act, 1975  has  to furnish  return  in the  prescribed  format showing the  salaries  and  wages paid  by him  and  the  amount  of tax  deducted  by him  in  respect  thereof. As per  Rule 11(2A) of the   Profession Tax  Rules,  1975,   such   return  shall   be  in  electronic  Form IIIB  and   payment   shall   be  made   before uploading  the   said   return   on  the   official website of   the  department).    Section 6(2) of the  Profession Tax  Act,   1975  provides that   a return  without  such   proof  of payment  shall  not  be deemed  to have  been  duly flied.


From    01/04/2018,      the    PTRC returns    are    being    filed   on   the    new   web   site www.mahagst.gov.in  due to  technical difficulties, many    employers have    not  been   able  to upload    returns. Further it is  represented     that    they    are   facing   technical    difficulties   in   creating    profile  for accessing e-services on www.mahagst.gov.in

The issue has  been  examined and  it is found  that  because  otechnical difficulties  some of the 'employers  could not file the returns as framed under the act, Hence as per the  rules/Powers framed under the act by  various ammedment & circulars issued by the state government under the Provision of Section 6(3) Maharashtra   State  Tax  on  Professions,  Trades, Callings and  Employments  Act,  1975 the whole late fee payable by the registered employers in respect of the monthly or annual returns pertaining to the period Apr-2016 to June -2018 is being exempted subject to fulfillment eligibility conditions  .mentioned  below-

Eligibility Conditions:

  1. Any amount   payable  as per return   -should have  been/ shall  be paid  on or before the due  date.
  2. The  aforesaid employers should  submit  the. monthly   or,  as the -case may be; annual  returns pertaining to the periods    April 2016 to June   2018  on or before  31st  July 2018
  3. Needless to mention  that  no refund  or adjustment against .any tax liability shall be allowed -where late fee has  already.peen paid
Necessary Circular & FAQ( New Profession tax Website ) is appended below

👉Late Fee Exemption Circular :- Exemption for late fee

👉FAQ :- PROFESSION TAX FAQ