The State Government of Maharashtra vide its notification dated 7th August 2020 has published the Maharashtra State Tax on Professions, Trades, Callings, and Employments (Amendment) Rules, 2020.
The Amendment is brought under rule 11A which deals with special provision for returns to be furnished by the employer for the first year in which he is granted registration certificate, where the employer shall furnish his first return from the month in which he is liable to pay tax and shall continue to furnish monthly return till the end of that year and thereafter he shall furnish the return on or before the 31st March, of the year if the employer’s tax liability is less than 50,000 and if it is more than 50,000, the monthly return shall be filed before the last date of the month.
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