The Maharashtra State Tax on Professions, Trades, Callings and Employments (Amendment) Rules, 2021 regarding From IIIB.

RNI No. MAHBIL/2009/37831 e SHTYRUT HET AR-T TERTE EAH HERTE Sifafaniad Taw Hoet o fawmn AT, HE Yoo o3R, TR ¥ HFaRT 032 Ebcop TERTE T HAGHE, AR, AT T i1 Fiaier T ATTFTIH, 2304, HENTE IME TASA AHEROT AT IR, WT{"\I' ¥, 0/ W, T 2R¥R AR (w22, 28 W) ¥, 20000 JEEER 300/~ e T % FAT 95 Eckics e PR ¢ | g e EREC L BEE | e @ Rl HENTE IME TASA AHEROT AT IR, WT{"\I' ¥, 0/ W, T 2R¥R WferTa: ail At Aedl HEdSEP EaranEm & . T EEEEEE] TER FEHT, FINANCE DEPARTMENT Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya, Mumbai 400 032, Dated the 4t February 2021. NOTIFICATION THE MAHARASHTRA STATE TAX ON PROFESSIONS, TRADES, CALLINGS AND EMPLOYMENTS No. PFT-1221/C.R. 2/Taxation-3.— Whereas the Government of Maharashtra is satisfied that circumstances exist which render it necessary to take immediate action further to amend the Maharashtra State Tax on Professions, Trades, Callings and Employments Rules, 1975 and to dispense with the condition of previous publication thereof under the proviso to sub-section (3) of section 27 of the Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975 (Mah. XVI of 1975). Now, therefore, in exercise of the powers conferred by sub-sections (1) and (2) read with the proviso to sub-section (3) of section 27 of the Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975, and of all other powers enabling it in this behalf, the Government of Maharashtra hereby, makes the following rules further to amend the Maharashtra State Tax on Professions, Trades, Callings and Employments Rules, 1975, namely :— 1. (1) These rules may be called the Maharashtra State Tax on Professions, Trades, Callings and Employments (Amendment) Rules, 2021. (2) They shall come into force with effect from the 1st April 2021. 2. For FORM IIIB appended to the Maharashtra State Tax on Professions, Trades, Callings and Employments Rules, 1975 the following FORM shall be substituted, namely :— “FORM IIIB Electronic Return under The Maharashtra State Tax On Professions, Trades, Callings And Employments Act, 1975. 1 | Profession Tax R.C. No. (TIN) Whether First Return? Drop (In Case of New Registration ) Down Whether Last Return? Drop (In Case of Cancellation of Down Registration ) MVAT TIN/GST TIN TAN Name of the Employer pe of Return Original / Revise Financial Year (select) o U W N Period Covered by From | Date | Month | Year To Date | Month | Year Return 7 Computation of Profession Tax Number of Employees whose salary paid for Amount of Salary Slabs Rate of Tax Per the month of- Total Tax as per Entry Month March to Jan Feb Count Deducted Schedule T Does Not Exceed Nil Rs. 7500 Exceeds Rs. For Female 7500 but Nil not exceed For Male Exceeds Rs.200 per Rs. 10000 month except in the month of February. Rs.300 per month of February. No of Employees exempted u/s. 27A 8 | Total Tax Payable 9 | Add: Differential amount Paid for Previous Period 10 | Add: Interest Amount 11 | Add: Penalty 12 | Add: Late Fee 13 | Less: Excess credit brought forward, if any from Previous 14 | Net amount payable / refundable (-) 15 | Less: Amount already paid with Challan For PT 16 | Balance Amount payable 17 | Balance Excess Credit 18 | Less: Excess credit carried forward, if any to subsequent 19 | Excess Credit claimed as refund in this return 20 Details of the Amount already paid in Challan for PT Challan No./CIN Amount (Rs.) Payment Date Name of the Bank Branch Name TOTAL 3 HENTE IME TASA AHEROT AT IR, WT{"\I' ¥, 0/ W, T 2R¥R Declaration: The above statements are true and correct to the best of my knowledge and belief. Date of Filing of Return Date Month Year Name of the Authorised Person Designation E-mail ID ” By order and in the name of the Governor of Maharashtra, MANDAR KELKAR, Deputy Secretary to Government. ON BEHALF OF GOVERNMENT PRINTING, STATIONERY AND PUBLICATION, PRINTED AND PUBLISHED BY DIRECTOR RUPENDRA DINESH MORE, PRINTED AT GOVERNMENT CENTRAL PRESS, 21-A, NETAJI SUBHASH ROAD, CHARNI ROAD, MUMBAI 400 004 AND PUBLISHED AT DIRECTORATE OF GOVERNMENT PRINTING, STATIONERY AND PUBLICATIONS, 21-A, NETAJI SUBHASH ROAD, CHARNI ROAD, MUMBAI 400 004 EDITOR : DIRECTOR RUPENDRA DINESH MORE.