Government of Maharashtra vide notification no PFT-2019/C.R.8/Taxation-3 has amended rule 11(3) and rule 28(1) of of the Maharashtra State Tax on Professions, Trades, Callings and Employments Rules, 1975. The major changes have been towards the returns and payment of tax by employers in certain cases, the tax liability limit for certain people towards the submission of returns has been increased from the existing Rs.50,000 to Rs.100,000. For more detailed information please refer the notification attached for reference.\
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Sr. No |
Periodicity |
Tax Liability during |
Due Date for payment and e-return |
Tax Liability during |
1 |
Yearly |
Tax Liability is less than Rs 50,000/- |
31st March of the Financial Year to which the return relates |
Tax Liability is less than Rs 100,000/- |
2 |
Monthly |
Tax Liability is equal to or more than Rs 50,000/- |
The last date of the month to which the return relates |
Tax Liability is equal to or more than Rs 100,000/- |