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