Government of Maharashtra redresses technical difficulties faced by tax payers under Maharashtra State Tax on Professions, Trades, Callings and Employments Act

The Government of Maharashtra has issued a trade circular dated 01 October 2019, to deal with delays in obtaining professional tax enrolment/ registration by employers liable to pay professional tax.

The Circular has provided the list of grounds under which an administrative relief can be granted to the tax payers for delays in obtaining the Professional tax registration.

To avail the relief, the taxpayers who delayed in registration shall show the following:

  • The delay are not a result of an intentional attempt to evade or delay the payment of legitimate tax
  • The Government has not suffered real loss of revenue due to the delay
  • The delay is caused by some technical difficulty arising out of computerized system

The Joint Commissioner of Professional Tax and Joint Commissioner of State Tax is delegated with the power to grant administrative relief under such circumstances. The Authorities are also empowered to re-delegate the power to grant administrative relief.

Click here to read the Circular