Maharashtra profession tax: March and annual returns now due on 15 March; late fee waived for March 2026 returns filed by 30 April
Maharashtra amended rule 11 of its Profession Tax Rules on 28 February 2026, bringing the due date for the March return and for annual returns forward to 15 March. After portal problems, Trade Circular 2T of 2026 waived the whole late fee for March 2026 and FY 2025-26 PTRC returns filed by 30 April 2026 where the tax was paid by 15 March.
Key facts
- Published
- 17 April 2026
- Section
- Labour
- What it is
- Rule change
- In force
- 15 March every year
- Who it affects
- Maharashtra employers with PTRC and persons enrolled under PTEC
In 30 seconds
- Notification of 28 February 2026: in rule 11(3), “31st of March” becomes “15th of March”; in clause (c), “last date” becomes “15th day”.
- Department’s reading: the return for March and the annual return are due on 15 March of every financial year.
- Trade Circular 01T of 2026 (13 March): registration and returns temporarily disabled; tax could be paid on PAN.
- Trade Circular 2T of 2026 (17 April): no late fee for March 2026 / FY 2025-26 PTRC returns filed by 30 April 2026 if tax was nil or paid by 15 March 2026.
हिंदी में सार
महाराष्ट्र ने 28 फ़रवरी 2026 को Profession Tax Rules के नियम 11(3) में 31 मार्च की जगह 15 मार्च कर दिया — मार्च महीने की और वार्षिक return अब हर साल 15 मार्च तक। पोर्टल की दिक्कतों के बाद Trade Circular 2T (17 अप्रैल 2026) ने मार्च 2026 और FY 2025-26 की PTRC return पर late fee पूरी तरह माफ़ की, अगर टैक्स 15 मार्च तक भरा गया और return 30 अप्रैल 2026 तक दाखिल हुई।
Before and now
Rule 11(3)(a) carried the date 31 March.
Rule 11(3)(a) carries 15 March; the March return and annual returns are due on 15 March.
The rule change
The Maharashtra Finance Department, by notification dated 28 February 2026, made the Maharashtra State Tax on Professions, Trades, Callings and Employments (Amendment) Rules, 2026, without previous publication because immediate action was needed. In rule 11(3) of the 1975 Rules:
- in clause (a), “31st of March” is replaced by “15th of March”;
- in clause (c), “last date” is replaced by “15th day”;
- in the Illustration, “31st of May” becomes “15th of May” and “30th June” becomes “15th of June”.
The State Tax department’s trade circulars describe the effect: the due date for filing returns under the Profession Tax Act for the month of March, and for dealers with annual periodicity, is now 15 March of every financial year.
March 2026: portal problems and relief
The department had just moved to its new mahagst.gov.in portal. Trade Circular No. 01T of 2026 dated 13 March 2026 kept tax payment open but temporarily disabled registration and returns. PTEC holders were told to pay on their PAN; PTRC holders could pay quoting the PTRC number and the correct period; those who could not register were to apply by 30 April 2026. The relaxation was only for registration and returns due in March 2026, for PTRC holders paying by 15 March 2026 and PTEC holders paying by 31 March 2026.
Late fee for March 2026 returns
| Situation (PTRC monthly return for March 2026 / annual return for FY 2025-26) | Late fee |
|---|---|
| Tax nil or paid by 15 March 2026, return filed by 30 April 2026 | None — waived in full |
| Tax nil or paid by 15 March 2026, return filed after 30 April 2026 | ₹200 if up to 30 days late; ₹1,000 from the 31st day |
Trade Circular 2T of 2026 dated 17 April 2026 granted this waiver under section 6(3) of the PT Act, subject to the conditions of Trade Circular 01T.
Questions and answers
What is the new due date for the March PT return in Maharashtra?
The department’s circulars say the return for March, and for annual periodicity, is due on 15 March of every financial year after the 28 February 2026 amendment.
Is there a late fee for my March 2026 PTRC return?
Not if the tax was nil or paid by 15 March 2026 and the return was filed by 30 April 2026. Filed later, the fee is ₹200 up to 30 days and ₹1,000 from the 31st day.
Published 17 April 2026. Updated 5 October 2026. This report is for general information and is not professional advice. Read the source document before acting on it.