Gazette Notifications

Released Date: 15th Sep, 2020

Maharashtra

The Maharashtra State Tax On Professions, Trades, Callings, And Employments (Amendment) Act, 2020

The Government of Maharashtra, Finance Department vide Gazette notification has repealed The Maharashtra State Tax on Professions, Trades, Callings, and Employments (Amendment) Ordinance 2020 dated 22nd July 2020 with ordinary legislation to be known as The Maharashtra State Tax on Professions, Trades, Callings, and Employments (Amendment) Act, 2020. The salient features of the Amendment are as follows, (1) Newly inserted Section 5(3A) which provides that a company incorporated under the provision of Companies Act 2013 at the time of incorporation shall obtain the certificate of enrollment and certificate of registration under the Maharashtra PT Act. (2) Newly inserted provision to Section 6(1) shall state that employer registered under Section 5(A) shall, after the commencement of his liability to pay tax, furnish to the prescribed authority, a return in such form, such period, and by such date as may be prescribed. Please refer notification for more details

Effective Date: 15th Sep, 2020

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