Amendment to Due Dates under Maharashtra Professional Tax – Effective 01 March 2026
The Finance Department of the Government of Maharashtra has issued Notification No. 2026/C.R.4/Taxation-3 dated 28th February 2026, introducing important amendments to the payment due dates under the Professional Tax Rules.
These changes are brought into effect through the Maharashtra State Tax on Professions, Trades, Callings and Employments (Amendment) Rules, 2026, amending the provisions of the Maharashtra State Tax on Professions, Trades, Callings and Employments Rules, 1975.
The amendment is effective from 01 March 2026.
Nature of the Amendment
The revised notification advances the payment timelines for Professional Tax contributions. This means employers will now be required to remit Professional Tax earlier than under the previous provisions, both for monthly and annual compliance.
The amendment primarily modifies Rule 11(3), impacting due dates for employers based on their tax liability in the previous financial year.
Key Amendments under Rule 11(3)
1. Employers with Tax Liability Less Than ?1,00,000 in the Previous Year
- Earlier Due Date: 31st March
- Revised Due Date: 15th March of the financial year
This effectively advances the annual payment deadline by 15 days.
2. Employers with Tax Liability of ?1,00,000 or More in the Previous Year
- Earlier Due Date: Last day of the succeeding month
- Revised Due Date: 15th day of the succeeding month
This change applies to monthly remitters and significantly advances the compliance timeline each month.
Click here to read the notification.