As per  section 6(1)  of the Maharashtra   State Tax on Professions,  Trades, Callings and Employments  Act, 1975 (the Profession Tax Act  1975), every employer who has obtained Profession Tax Registration Certificate (PTRC) under  the Profession Tax Act, 1975 has to furnish return in the prescribed format showing the salaries  and wages paid by him and the amount of tax deducted by him. Such return shall be in electronic Form IIIB  and payment shall be made before uploading the said return on the official website of the department.

From  01/04/2018, the  PTRC returns are being filed on the new web site www.mahagst.gov.in.  Due to  technical difficulties, many employers have not been able to upload returns. Also, it is found that they are facing technical difficulties in creating profile for accessing e-services on www.mahagst.gov.in

The issue has been examined and it is found  that because of technical difficulties some of the employers could not file the returns as framed under the act. Hence, as per the rules/Powers framed under the Provision of Section 6(3) Maharashtra State Tax on Professions,Trades, Callings and  Employments Act, 1975, the entire late fee payable by the registered employers in respect of the monthly or annual returns pertaining to the period Apr-2016 to June 2018 is being exempted subject to the fulfillment of eligibility conditions as.mentioned below:

Eligibility Conditions:

1. Any amount payable as per return should have been/ shall be paid on or before the due  date.

2. The  aforesaid employers should  submit the. monthly or, as the case may be; annual  returns pertaining to the periods April 2016 to June 2018 on or before  31st July 2018.

3. Note that no refund or adjustment against any tax liability shall be allowed where late fee has already ...

As per the notification from the Ministry of Labour and Employment dated 21st. May 2018, the Central Board with regard to the resources of the Employees’  Provident Fund available for meeting its normal administrative expenses, hereby fixes the administrative charges payable by the employer with effect from 1st June, 2018 at 0.50 percent (zero point five zero percent.) of the pay subject to a minimum sum of seventy-five rupees per month for every non-functional establishment having no contributory member and five hundred rupees per month per establishment for other establishments.

For  the removal  of doubts, it  is hereby notified  that nothing contained  in this notification shall affect  the administrative charges payable in respect of the period up to and inclusive of 31st May, 2018.

Now the total challan amount  will be

Total contribution will be 25%

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The minimum wages for Haryana have been revised from 1st January 2018. These changes are effective from 1st January 2018.

To know more about this, click here.