Maharashtra Profession Tax: File by 15th

The issuance of an Enrolment Certificate is crucial for professionals and businesses to understand their Tax Liability, as recent amendments to the Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975, have altered compliance timelines. The Finance Department of the Maharashtra issued a notification dated 28th February 2026, amending the Maharashtra State Tax on Professions, Trades, Callings and Employments Rules, 1975, which affects the profession tax rules in Maharashtra.

Key Facts

• Notification Number: व्यकार-2026/C.R.4/Taxation-3
• Date of Notification: 28th February 2026
• Act: Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975
• Section: 27 of the Act
• Amendment: The Maharashtra State Tax on Professions, Trades, Callings and Employments (Amendment) Rules, 2026
• Changes:
  • Rule 11(3) clause (a): "31st of March" substituted with "15th of March"
  • Rule 11(3) clause (c): "last date" replaced with "15th day"
  • Illustration to Rule 11(3): "31st of May" and "30th June" substituted with "15th of May" and "15th of June", respectively

Statutory Context & Tax Analysis

The Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975, is a state-level legislation that imposes a tax on professions, trades, callings, and employments. Section 27 of the Act empowers the State Government to make rules for carrying out the provisions of the Act. The recent amendment, notified on 28th February 2026, modifies Rule 11(3) of the Maharashtra State Tax on Professions, Trades, Callings and Employments Rules, 1975. This rule pertains to the timelines for compliance with profession tax regulations. The amendment advances the due dates for specified compliance requirements, which will impact the tax liability of professionals and businesses in Maharashtra. Understanding the nuances of Section 27 and the amended Rule 11(3) is essential for taxpayers to ensure compliance with the profession tax regulations.

Client Impact & Compliance Procedure

The amendment to the Maharashtra State Tax on Professions, Trades, Callings and Employments Rules, 1975, will have a significant impact on the tax liability of professionals and businesses in Maharashtra. To ensure compliance with the new timelines, taxpayers must take the following steps:

1. Obtain an Enrolment Certificate: Taxpayers must obtain an Enrolment Certificate, which is a prerequisite for compliance with profession tax regulations.
2. Review Compliance Timelines: Taxpayers must review the amended Rule 11(3) and understand the new compliance timelines, including the substituted due dates.
3. File Returns: Taxpayers must file their profession tax returns within the prescribed timelines, using the relevant forms, such as Form I or Form II, as applicable.
4. Maintain Records: Taxpayers must maintain accurate records of their profession tax payments, including receipts and challans, to ensure compliance with the regulations.
5. Seek Professional Advice: Taxpayers may seek professional advice from a chartered accountant or tax consultant to ensure compliance with the amended regulations and to understand the impact on their tax liability.
   By following these steps, taxpayers can ensure compliance with the amended profession tax regulations and avoid any potential penalties or fines. It is essential to note that the new timelines are effective immediately, and taxpayers must take prompt action to comply with the amended rules.

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