Maharashtra State Tax on Professions, Trades, Callings and Employments (Amendment) Rules, 2019

Jun 11, 2019 | by Avantis RegTech Legal Research Team


The State Government of Maharashtra on June 06, 2019, has published the Maharashtra State Tax on Professions, Trades, Callings and Employments (Amendment) Rules, 2019, to further amend the Rules 11 which specifies the procedure for filing returns and payment of tax by employers and 28 which specifies the procedure for service of notices, of Maharashtra State Tax on Professions, Trades, Callings and Employments Rules, 1975.

Under Rule 11(3):

(i)In clause (a), for the words and figures “ was less than Rs. 50,000” the words and figures “ was less than Rs. 1,00,000” shall be substituted;

(ii)In clause (c), for the words and figures “was Rs. 50,000 or more” the words and figures “was Rs. 1,00,000 or more” shall be substituted.

Under Rule 28(1):

(i)In the proviso, for the words “addressee personally”, the words “addressee personally ; or” shall be substituted ;

(ii)After the proviso, the following clause shall be added, namely: “(iii) by sending a scanned copy or electronically generated and digitally signed copy of the notice by e-mail.”

[Notification No. PFT-2019/C.R.8/Taxation]

Click here to download the Notification.


Bookmark

Related Updates



Alternate Text

Get updates on the go on RuleZbook Mobile App.