The Governor of Maharashtra by an Ordinance dated 22 nd July, 2020 has amended the Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975 with immediate effect. This amendment was necessitated as a result of the Government of India initiative of Ease of Doing Business and the direction received in this regard from the Ministry of Corporate Affairs by the State Government to integrate the process of allocation of enrollment certificates and registration certificates under the Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975 with the incorporation of a company under the Companies Act, 2013. This ordinance provides for the following two amendments:
- Any company incorporated after the promulgation of the present Ordinance, under the Companies Act, 2013, shall at the time of incorporation also obtain an enrollment certificate and a certificate of
registration under the Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975. - Employer registered under section 5(3A), upon attracting tax liability, shall furnish a prescribed return to the specified authority, for the period and by the date as may be prescribed.
Click here to read the ordinance.
