Mandatory e-return for PTRC Monthly filers under Profession Tax Act, 1975

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SIS T ¥ s R . P IO - Al i/ s kil wrdlars, AT afid wozcoorz ) dra Q) s & v awke St LITTTT TTTT wardt o * | el @ ] skl ] el N s s o il hsukiiiind ara e A quahmefa s S T () w. . » FINANCE DEPARTMENT ‘Mantralaya, Mimbai 400 032, dated the 31st January 2011 NOTIFICATION Mauarasirrra Stare Tax on Provessions, Traves, CALLINGS AND EMPLOYMENTS Acr, 1975. No.PFT-1011/CR11/Taxation-3..—Whereas the Government of Maharashira is satisficd that' circurnstances exist which render it necessary to take immediate action further to amend the Maharashira State Tax on Professions, Tradcs, Callmgs and hmployments Rules,"1975 and to dlspnan wlt.h the condition of previous publxcatmn thereof under 'the proviso to sub-section (3 of section 27 of the Maharashtra State Tax on Profcssions, Trades, Callings and Fmployrnem,s Ar:t, 1975'(Mah. XV1 of 1975) ; Now;' thcrcfore «in jexercise’ of ‘the powors conferred by sub- scctions; (1) and (2) rcad w1|.h ‘tho Pprovi to sub-scction (3) of scction 27 of the said Act, and "of all other powers cnabling it in this behalf, the Governmenit of Maharashira hereby, makes the following rules further to amend the Maharashtra State Tax on Professions, Trades, Callings:and Employments Rules, 1975, (1) Thésc rules may bc callcd the Maharashtra State Tax on l’rofcsswns Trades, Callings and Emiployments (Amendment) Rules, 2011. . (2) Except as -otherwise provxdcd in these rules they shall come into force al once. .2, In rule 5 of-the Mabarashtra State Tax on Professions, Trades, Callings and Employments Rules, 1975 (hereinafier, referred to as “the principal Rules”), the existing portion shall be re-numbered as sub:rule (1) theredf; and after sub-rule (1) as so re-renumbered, the following sub- rule shall be .added, namely:- * . +“(2) In order to cnsure compatibility-with the automated system if the certificate of registration held by the employer requires an amendment in respect of registration number then 'the prcscnbcd authority may make necessary amendments in the said certificate and may issuc a new certificate of rogistration. Where a new certificate of regigiration is issuéd to the said employer then the certificate of registration issued carlier, shall stand amended.” 3. .In rule 6 of,the,princi a]aRulcs, aftcrj sub-rule (2), the following sub-rule shall be J) namely:— “(3) The provisions contamcd in sub-rule (2) of rule 5§ shall mitatis mutandis apply to the amendments to the ccruficate of enrolment}. T 4. In rule 11 of the principal Rules,— (1) after sub-rule (2), the folluwmg sub-rule shall be inscrted; namely :— “(2A)"Thd réturn it electiol and paymcnt as pex"retutn‘shall’be rm shall bé in Form III-B made” by challnn in MTR- 'Pi'z)vxded Lhat such ,paymcnt shall’ bc made before & ’the smd rcturn on.ith(- wcbs:tc ,of ‘Sales Tax P 2 i ] c, ords and figuros \is less than -was less than Rs. 50,000 " I B P < (e) un clause;(c), for tho .wordsumd Afigures “is.Rs: 20 000 or mare” the words and figurcs “ was Rs. 50,000 or more ” An rule 1 xprmcuial Riles, =, - . ") for. tho words qum‘t;crly rcturn” the words' “ monthly (2) for,the word, brackets and, lottcr “of clause (b)” the words!biackets nnd‘lcttcr “ofclausc ey shall be substituted with cffect fromi the 1sL April*2011;" x 2 Candy 511 ) for “the words commencmg 158 dAy on” the' words,. ieficing from‘the‘lst day of the month the existing Illustration, the following Illufitrahon g “An Briployer;‘who'has bccome liable to * Registration’ Cotificate of Lhe 12th August shall file the first rotum ont ‘or 'befort ‘the '31st Auguqt in'respect of the ‘périod from 1st’ July’ Lo Lhc 31st. August and ‘such return RLEY shall contain the dotails of the salaries and wages and the arrcars, if any, paid and the amount of tax deducted in respect of the months of June to July and shall continue to file monthly returns till the end of the year in which his Registration Certificate is granted.” 6. In rule 11B of the principal Rules, the words “the quarter ” shall be deleted: with effect -from the 1st April 2011, 7. 1In rule 11C of the prmcxpal Rules, for the words and letters, “ along, with the return in Form 111”7 the words, letters and figure “ by Challan in MTR-6” shall be substituted. 8. After rule 11D of the principal Rules, the following rule shall be added, namely :— “11E. H-return pr?eum.? io be true return’ Wer(, cmployer has cnrolled himseclf, with_the www.makaval.gov.in web-site for availing c-scrvices m:_ludmg, the service for filing of c-return and has created his own password; then if the employer files an c-return using the passwm‘d‘crcatcd by himsclf, it shall be presumed that the statéménts contained in ihe return filed clectronically are true to, the bcs'. of his knowledge and belief and that by filing of such® “réturn by using thé password created by himself, he has verified ‘the said return” 9. In'rule 17 of the pirmcipul Rules, in sub-rule (1), for the word and letters “Form<II1* the letters and figure “MTR-6” shall be aubstltutcd 10. 1In rule 20 of the prmclpal Rules, for the word aund letter “Form VII1” whereverithey occurs the letters and figure “MTR-6" shall be substituted. 11. In rule 22 of the principal Rules, in sub-rule (4), for the’ word and letters “Form VIII” the letters and figure “MTR-6” shall be substituted. . 12. In rule 27B of the principal Rules, in‘clatse (¢); for the word and letters “Form VIIL” the letters and; figure “MTR-6” shall be substituted. 13. In rule 32 of the principal Rules, in sub-rule (1}, in clause (i), in sub-clausc (a), for the words and figurcs “morc than 40” the words and figures “not less than 40” shall be substituted. 14. TIn the'prificipdl Rules aftef the Form-I11A, thé following ¥orm shall be inserted, namely:— sl w o amy. ame - song | ko PRy Jouop 1ng B P y awx unow ama A o a S .fl._w i Jo o wed ¥ug o ayey g Lies - 10 quoxa g1 2o pyed Lrmyss asoqm ja Jaquiny, e v y T T e e L b o1 S P awap e l S1eq w a n i n y Sy pasaan) pouing akordiss 3 Jo 1 e y ABQ) XA, s 3o woqige L T e T o v Peow saris. r T Smnafepingmemniig e e N N T N Aot o T n T I k s y s S L W s o y d pos g y L g S R o y g v t 90 10 N ey e y T T S a e n a g a y go urums 20) QOETAINNIQI] DOD'DITA P R I T o s t p a a n g Jowoping S A N U k B doug ing iy v I H H H H I H M N R L ) SRR U SO 14. In the principal Rules, for Form VIII, the following form shall be substituted, namely — “PART-1 CUALAN FOR THE TREASURY MTR (See Ralos 11, 116,17, 20, 224) and 2781 ACCOUNT 1IEAD:-00280012 (3) Others (Select the applicable one) N Department |Depariment of Sales Date:- Tax Type of Professions Tax ‘fax Payer Details Payment Act, 1975 (D RC (2) EC . {Select the PT (RC/EC) applicable_onc) -Number Tocation - Full Name of the Tax payer Period FROM . lT0 [TTTT I Account llead l)m.m‘lal Code | Amount in Rs. Remarks if any:- Amount of Tax 1 Interest Amount 2 . Penalty Amount 3 Composition Monay 4 - Wine 5 Feea 6 Amount in Words:- Advance Payment 7 Total Signature of Person who has made payment FOR BANKS/TREASURY Payment Details For usc in Receiving Bank Name of Bank Bank CIN. Name of Branch Date Time Scroll No. PART-IT CIIALAN M FOR TIIE PROFESSION TAX OFFICER MTR 6 1Sce Rules 11, 11C,17, 20, 22(1) and 278] ACCOUNT 11EAD:-00280012 (2) WB (3) Others (Select the applicable one) Department [Department of Sales Dato:- Tax Type of Trofossions Tax Payment Act, 1975 Tax Payer Details (D RC @ EC (Select the PT (RO/EC) applicable_one) Number Tocation Full Name of the Tax payer - Period FROM TO IRERNEREEN Account. liead Details| Code | Amount in Rs. | Remarks if any:- Intcrost Amaunt 2 Penalty Amount 3 Composition Mancy 4 Fine 5 Fees G Amount in Words:- Advance Payment 7 Total Signature of Terson who has made payment FOR BANKS/TREASURY Payment Details For use in Recciving Bank Name of Bank Bank CIN. Namo of Branch Dato Time . Seroll No. “PART-IT CHALAN FOR THE TAX PAYER MTR 6 [Sce Rules 11, 11C,17, 20,‘22&4) and 27B] ’ ACCOUNT HEAD:-00280012 (2) U (3) Others ) (Sclect, the applicable one) Department [Depariment of Sales Date:- Tax (1) RC (2) EC (Sclect the T (RC/EC) applicable onc) Number. Tocation i Full Name of ) the Tax- payer Period FROM TO I I A Account Flead Details Code | Amount in Rs. Remarks if any:- Amount of Tax 1 Tnicrest Ajnount 2 Ponalty Amount 3 Composition Moncy 1 Finc 5 Fees 6 Amount in Words:- Advance Paymont 7 Total Signature of Porson who has made payment FOR BANKS/TREASURY Payment Details For usc in Receiving Bank Name of Bank Bank CIN. Name of Branch Date Time Scroll No. . » By order and in the name of the Governor of Maharashira; 0, C. BHANGADIA, Deputy Seczretary to Government. ON BENALF OF GOVERNMENT PRINTING, STATIONERY AND PUBLICATION, PRINTED AND PUBLISHED BY IR} PARSHURAM JAGANNATH GOSAVI, PRINTED AT GOVERNMENT CENTRAL PRIESS, 21-A, METANl SUBHASH ROAD, MUMBAI #X) 004 AND PUBLISHED AT DIRECTORATE OF GOVERNMENT PRINTING, STATIONERY AND PUBLICATIONS, 28, NITAJ SUDIASIH ROAD, CITARNI ROAD, MUMBAI 400 001. EDITOR : SHRI PARSIIURAM JAGANNATH GOSAVI.