The Office of the Commissioner of State of Maharashtra has published the attached trade circular for Exemption for payment of Late fees u/s 6(3) of the Maharashtra State Tax on Profession, Trades and Callings and Employment Act 1975.As per the notification ,The Government of Maharashtra, Finance Department in exercise of the power conferred under Section 6(3) of The Maharashtra State Tax On Professions, Trade, Callings, And Employments Act, 1975 had amended the earlier Government Notification (Finance Department, No. PFT-2014/C.R.-38/Taxation-3 dated 21st August 2014) on 22nd June 2020. The changes was introduced to help those for the employers who couldn’t submit the tax or return up to the month of June 2020 which was extended till 31st July 2020. Now as per notification No.PFT 1220/CR 21/Taxation-3 the Government of Maharashtra has further extended the due date to pay tax or submit return on or before 30th September 2020 on the website of the Maharashtra Goods and Service Tax Department. Below is the link of the website.
Consider the PT slab as mentioned below for the reference and the dates for filing the returns
| Salary (INR) | PT Amount | Remarks |
| Upto 7500 | ₹ 0.00 | Nil |
| Between 7501 To 10000 | ₹ 175.00 | Nil for Women |
| Above 10001 | ₹ 200.00 | |
| Above 10001 | ₹ 300.00 | Employer has to deduct on February month only |
Frequency filing of Returns
| Task | Last Date Of Filing Returns |
| Annual Returns | Every year(s) on day 31 of March |
| Monthly Return | Every month on last day |