The State Government of Maharashtra has published the Maharashtra State Tax on Professions, Trade, Callings and Employments (Amendment) Act, 2020 to further amend the Maharashtra State Tax on Professions, Trade, Callings and Employments Act, 1975 which shall be deemed to have come into force from 22nd July 2020.
The Amendment is brought under section 5 which deals with registration and enrolment in which a company which is incorporated under the companies act after the date of commencement of the Maharashtra State Tax on Professions, Trade, Callings and Employments (Amendment) Act, 2020 shall obtain the certificate of enrolment and certificate of registration under this Act.
Further, the employers registered under this Act, 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 date as may be prescribed.
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