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April 3, 2021

8 Reforms implemented by GST Department of Maharashtra

by CA Shivam Jaiswal in Compliance Law, GST

8 Reforms implemented by GST Department of Maharashtra

1. Profession Tax & GST Registration integrated with Incorporation of Company

  • Profession Tax registration given with Incorporation of Company.
  • GST registration can be obtained with Incorporation of Company.
  • Please refer Sec 5(3A) of the Profession Tax Act.

2. Relief for Newly Incorporated Companies

  • Pay PTRC and file PTRC return only after commencement of liability under the Profession Tax Act.
  • Please refer Sec 6(1) of the Profession Tax Act.

3. Online process of Payment and Return Filing for Profession Tax

  • Payment of PT, MVAT, CST and GST is online only.
  • Over the Counter facility is available for Small PT Taxpayers.
  • PTEC & PTRC can be paid through android and iOS mobile app ‘MahaPT’.
  • No return for PTEC.
  • PTRC Return filing is completely online.
  • Yearly PTRC return for Small Taxpayers up to Rs. 1 Lakh liability in previous year.

4. Due date for paying PTEC changed

  • Pay PTEC by 31st March of that F.Y.
  • Earlier it was 30th June of that F.Y.

5. PTEC & PTRC Payment can be made together

  • Pay PTEC & PTRC tax together and save time and efforts.
  • Please refer Trade Circular 52T of 2019.

6. Reduction in Late Fee for delay up to one month

  • Late Fee for dalay up to 30 days in filing PTRC return reduced to Rs. 200/-
  • Rs. 1000/- Late Fee for delay of more than 30 days in late filing PTRC return
  • Now no penulty u/s 5(5) of the Profession Tax Act if person liable for enrolment has failed to apply within the prescribed time (w.e.f. 9th July 2019).

7. Due date for paying PTRC & filing return extended from time to time

  • Due date of paying PTEC and PTRC and filing returns under PTRC extended from time to time due to Covid-19 Pandemic whenever required.

8. Reforms at a glance!

Days

  • Start business & obtain PTEC/PTRC/MVAT registration within 30 days after becoming liable under respective Acts.
  • Obtain online Profession Tax (PT) Registration within 1 Day.
  • PT registration notified under the Maharashtra Right to Public Services Act, 2015.

MAITRI Single Window Portal

  • Obtain Profession Tax/ MVAT/ CST registration at MAITRI Single Window Portal (www.maitri.mahaonline.gov.in).
  • Facility of online Tracking of Application & Third-Party verification available.

Helpdesk/Service Center

  • Visit dedicated Helpdesk/Service Center of the Department at every location for GST returns related help.
  • Toll-free Helpline of the Department 1800- 225-900.
  • Authority for Advance Ruling (AAR) and Appellate Authority for Advance Ruling (AAAR) established under GST Act.

Rate Schedule

  • Profession Tax Rates, GST & MVAT Tax Rate Schedule available on the portal.
  • Please refer Rate Schedule published on the portal of the Department in ‘Act and Rules’ menu.

Manuals and Procedures

  • Comprehensive list of documents required for PT registration & PT Registration Manual available on the portal of the Department.
  • Please refer ‘Manuals and Procedures’ tab on the portal of the Department in ‘’Dealer Services’ menu.
  • No Registration Fee for Profession Tax.

Submission

  • PTRC return completely Online.
  • Facility of Yearly return to small taxpayers having liability up to Rs. 1 lakh
  • No return for PTEC.

Performance reports

  • Take a glimpse of weekly, fortnightly and monthly or customized performance reports of PT/MVAT/CST Registration Services on the portal of the Department.
  • Please visit Dealer Registration Dashboard in ‘May I Help You’ Menu.

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