Reforms Implemented by GST Department of Maharastra

Last Updated On: April 4, 2021, 7:13 p.m.



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 penalty 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.




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