Professional tax Compliance

4385 views 4 replies

hi alll

pl help me about these Queries related to Maharashtra professional tax Compliance

1) What is the due date for return filling in case of annual return ?

2) what is the Interest & penal provisions if return not filled in due time ?

    

Replies (4)

yes yaar good

what  happend yr,nobody else in ca clup to help about above matter.i dont think it is tipical query ?

You can get the Professional Tax Rate- maharashtra through the link given bellow-

https://salestax.maharashtra.gov.in/knowledgecenter/ratescheduleShow.php

Please read section 6 :

Returns.—

(1) Every employer registered under this Act shall furnish to the prescribed authority ,a return in such form, for such periods and by such dates as may be prescribed, showing therein the salaries and wages paid by him and the amount of tax deducted by him in respect thereof --

(2) Every such return shall be accompanied by a treasury challan in proof of payment of full amount of tax due according to the return, and a return without such proof of payment shall not be deemed to have been duly filed.

(3) Where an employer has without reasonable cause failed to file such return within the required time, the prescribed authority may, after giving him a reasonable opportunity of being heard, impose upon him a penalty of rupees three hundred per return.


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