As Per Trade Trade Circular No. 04T of 2020 dated 19th March 2020, the PTRC Return Filing Due date was extended up to 30th April 2020. The due date was extended with certain conditions as registered taxpayers were facing some technical difficulties and that are not fully resolved.
As Per Trade Circular No. 04T of 2020, the whole of Late fee payable by the registered employer in respect of Monthly & Annual Return pertaining to March 2019 was exempted.
Now due to Covid-19, the due dates of every sector are extended & we were also expected that PTRC return filing due date will also be extended but till now there is no notification or circular from Maharashtra government.
Hence to avoid Late Fee, the registered taxpayer’s need to file PTRC Returns up to 31st March 2020 before 30th April 2020.
Office of Commissioner of Professional Tax
Maharashtra State, 8th Floor,
GST Bhavan, Mazgaon, Mumbai – 400010
TRADE CIRCULAR No. 04T of 2020
Exemption from payment of late fee u/s. 6(3)-
- Kindly refer to Trade Circular No. 11T of 2018 dated 30/03/2019. By this circular, the whole of the late fee payable by the registered employer in respect of monthly or annual returns pertaining to periods March 2019 was exempted due to technical difficulties faced by the taxpayers subject to fulfillment of eligibility conditions.
- As those technical difficulties are not fully resolved it is proposed to waive the late fee payable under section 6(3) for the registered employer who files the returns for any period/s subject to eligibility conditions.
- Hence, under the powers conferred by Notification No. PFT -2014/CR-38/taxation dated 21.08.2014 issued by the State Government on the proviso of section 6(3) of the Profession Tax Act, 1975 the whole of the late fee payable by the registered employer in respect of monthly or annual returns pertaining to any periods up to 31st March 2020. is exempted subject to fulfillment of eligibility conditions mentioned below:
- Eligibility Conditions:-
- i) Any amount payable as per return should have been/shall be paid on or before the filing of returns.
- ii) The aforesaid employers should submit the returns pertaining to any periods up to March 2020 on or before 30th April 2020.
Needless to mention that no refund or adjustment against any tax liability was be allowed where the late fee has already been paid.
Revocation of Late fee exemption: If it is found that the employer has not fulfilled the conditions or has submitted false information to avail the benefit of exemption then, his exemption of late fee shall be revoked and action will be taken against him as per the provisions of law.
If any member of the trade has any doubts, he may refer the matter to this office for further clarification.
You are requested to bring the contents of this circular to the notice of the members of your association.
Commissioner of Profession Tax
Maharashtra State, Mumbai
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