The State Government of Maharashtra on September 15, 2020 has issued the Maharashtra State Tax on Professions, Trades, Callings and Employments (Amendment) Act, 2020 to further amend the Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975.
The following amendments have been made:
• A new Section 5(3A), which specifies that a company requires a certificate of registration has been inserted, namely:
“Notwithstanding anything contained in this section, a company, which has been incorporated under the provisions of the Companies Act, 2013, after the date of commencement of the Maharashtra State Tax on Professions, Trades, Callings and Employments (Amendment) Act, 2020, shall at the time of its incorporation, obtain the certificate of enrolment and certificate of registration under this Act.”
• A new proviso in Section 6, which specifies the filing of return after paying the tax liability, has been inserted, namely:
“Provided that, the employer registered under Section 5(3A) shall, after the commencement of his liability to pay tax, furnish to the prescribed authority, a return in such form, for such period and by such dates as may be prescribed.”
The Maharashtra State Tax on Professions, Trades, Callings and Employments (Amendment) Ordinance, 2020, is hereby replealed.
