GST On Bakery Products
November 30, 2018
Director Identification Number(Din)
January 21, 2019


Professional Tax Return Filing Due Date

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 Due Utility

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

  1. Name of Tax Payer
  2. Professional Tax registration number
  3. Return Filing Perodicity
  4. Name & other details of authorized person
  5. Calculation of Professional Tax liability
  6. Challan details of taxes paid

Change Professional Tax Return filing Periodicity

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

  • PT Registered person should send mail from officer email id to changeptoeriodicity1819@gmail.com and request for change in Profession Tax return filing Periodicity.
  • Mail has to be sent before 31 Dec 2018
  • For newly registered persons periodicity will be monthly and cannot be changed.
  • tax payer has changed his periodicity from annual to monthly and has filed even a single return for that periodicity his periodicity cannot be changed

Professional Tax Return Filing Periodicity

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.