Professional tax returns - maharashtra

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ACA Shreya Shah

Employed

90 Points Joined August 2010

Hi friends,

I want to know the due date for filing Professional Tax Annual Return in Maharashtra (online) and also are any supporting documents required to be uploaded alongwith Form IIIB , since I am filing the return for the first time here, so just wanted to get the adequate information !

Thanks,

Shreya Mehta

Replies (4)

Guest

From 1st April, 2011

Due Dates for Payment of Profession Tax by Employers and Payments Under The Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975.
Profession Tax is to be paid online electronically in form MTR-6
Return is to be file online in Form IIIB

Tax Liability during previous year	Periodicity	Months of Salary to be Covered	Due Date
Less then Rs.50,000/- in previous Year Or In case of First Year	Annually	March of the Previous year and April to February of Current Year	31st March
Rs.50,000/- or more in previous year	Monthly e.g. February	Salary of Previous Month, Salary for January	end of the month, i.e. before 28/29 February
Last Return	From 1st day of month or year in which certificate is cancelled to date of cancellation	From 1st day of month, or year in which certificate is cancelled to date of cancellation	As applicable to Monthly, Annual

Guest

Documents required for registration of PTRC and PTEC for company are as follow

(Note : All the Copies of documents must be self-attested )
1. Proof of Constitution		Article and Memorandum of Association and Certificate of Incorporation
2. Proof of permanent residential address		(Please provide at least 2 documents out of the following documents containing the name and present address plus Copy of Electricity bill is mandatory- if living with somebody else consent letter is required ) Copy of Electricity bill is compulsory if not in your name additionally maintenance receipt is also required Copy of passport/driving license/election photo identity card/ration card (Any 2 documents)
3. Proof of place of business Base Document o If let out – a) Rent Agreement b) NOC from owner c) ID proof containing signature of owner o Owned – Purchase agreement o Rent Free – consent letter Electricity Bill – Compulsory in all case o Maintenance Bill if electricity bill is not in name of concerned person
4. One latest passport size photograph of the applicant (Please do not paste the photo on the printout of application.)
5. Copy of PAN card of Company and all directors6. One Cancelled cheque7. VAT/CST/Service Tax Certificate 2. Documents Required For Registration Of PTRC and PTEC For Individual Are As Follow

(Note : Copies of documents must be self-attested and the originals should be submitted for verification)

1. Proof of permanent residential address

Proof of residence of signatory to application should be provided at least 2 documents out of following: i . Copy of passportii . Copy of driving licenceiii . Copy of election photo identity card

iv. Copy of property card or latest receipt of property tax of Municipal corporation/Council/Granmpanchayat as the case may be.

v. Copy of latest paid electricity bill in the name of the applicant.

vi. Copy of ration card.

2. Proof of place of business

	i In case of owner :	Proof of ownership of premises (ownership deed or Purchase agreement or any other relevant documents).
	ii In case of tenant :	Proof of Rent Agreement and consent letter of owner supported by Documents showing ownership of owner.