The forum is about filing of returns under the Maharashtra State Tax on Professions, Trades, Callings and Employments Act of 1975.
1. Tax is to be paid on the salaries so deducted by applying the respective slab rates prescribed in the schedules appended to the act.
2. The amount of tax is to be paid into the treasury through a challan namely MTR-6, and after such payment is made, the details of payments so made are to be entered in the return, and then the return must be uploaded on the website.
3. As per the CircularNo AMD-1009/1A/ADM-6 (VAT / ADM-29) Trade Circular No 32T of 2009, dated 24-11-2009, no tax is levied on salary upto5000. But if the Employer holds a P.T.R.C. No. and has no employee to whom salary not more than5000 is paid, is required to file "Nil" returns.
4. In furtherance of the e-Governance drive, the Profession Tax returns are also to be filed electronically. As such returns involving "Nil" payment are also to be filed electronically. But on attempting to file such return, I encountered with an error saying " YOU DO NOT HAVE PROPER PRIVILEGES TO UPLOAD THIS RETURN. "
5. On pursuing the matter with the official, I was told to first make a payment of Rs.5 into bank and then file the "Nil" return physically with the Department.
6. What is this new invention of5? Which provision in the Act justifies the demand of5? I was also told that the "Automated System" does not accept "Nil" Profession tax returns. Does the so called "Automated System" is hit by the corrupt babu culture, that it does not accept "Nil" returns?
7. Whether the e-Governance era is meant to simplify the implementation of Act or the Act is meant to be amended according to the whims of the "Automated System"?
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