Finance Department, Maharashtra (“Department”) has amended the Maharashtra State Tax on Professions, Trades, Callings and Employments Rules, 1975 (“Principal Rules”) by way of the Maharashtra State Tax on Professions, Trades, Callings and Employments (Amendment) Rules, 2020 (“Amendment Rules”) which has gained effect immediately.
Through the present amendment, now an employer registered under the Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975 has to furnish his first return from the month in which he is liable to pay tax and will continue to furnish monthly return till the end of that year and thereafter he will furnish the return as per *Rule 11 (3) of the Principal Regulations
The said change has been brought about by inserting a proviso to Rule 11 A which deals with Special provisions for returns to be furnished by the employer for the first year in which he is granted Registration Certificate
Background:
Earlier the Governor of Maharashtra had given immediate effect to the Maharashtra State Tax on Professions, Trades, Calling and Employments (Amendment) Ordinance, 2020 (“Ordinance”) as per which a company which is incorporated after 22nd July, 2020 will, at the time of its incorporation automatically obtain the certificate of enrolment and certificate of registration under this Ordinance.
Further, the employer, so registered, will after the commencement of his liability to pay tax be required to file a return before the Authority in the prescribed manner.
In light of this, the present amendment is issued.
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*Rule 11(3) of the Principal Rules deal with Return and payment of tax by employers
Source: Finance Department, Maharashtra
