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 of technical 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-
- Any amount payable as per return -should have been/ shall be paid on or before the due date.
- 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
- 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