Submission dates of annual and monthly returns under Maharashtra Professional tax revised

The Government of Maharashtra (“Government”) revises the submission date of annual return for various instances through the Maharashtra State Tax on Professions, Trades, Callings and Employments (Amendment Rules, 2026 (“Amendment Rules”) which further amends the Maharashtra State Tax on Professions, Trades, Callings and Employments Rules, 1975. This is effective immediately.

Key Amendments:

1. For registered employer whose tax liability during the previous year is less than Rs. 5000, the date of submitting annual return has been revised to 15th March which was previously 31st March.

2. The employers having tax liability of Rs. 20,000 or more are now required to submit the monthly return on the 15th of every month which was previously required to be submitted on the last date of every month.

3. Salary or wages payable by an employer for April on a date during the same month or the succeeding month i.e. May, now the return will be submitted by 15th of May instead of 31st May. In case payment is made in June for April, then the return will now be filed on 15^th June instead of 30th June.

Source: Government of Maharashtra