Section 6 in The Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975
6. Returns.
(1)Every employer registered under this Act shall furnish to the prescribed authority [a return in such form; for such periods and by such dates as may be prescribed] [These words were substituted for the words 'within fifteen days of expiry of a month a return in the prescribed form' by Maharashtra 21 of 1976, Section 5(a)(i), (w.e.f. 1-11-1976).] showing therein the salaries and wages paid by him and the amount of tax deducted by him in respect thereof. [* * *] [The words 'during the month immediately preceding that month' were deleted, by Maharashtra 21 of 1976, Section 5(a)(ii), (w.e f. 1-11-1976).].[Provided that, the Commissioner may, subject to such terms and conditions, if any as may be prescribed, permit any employer to furnish a consolidated return relating to all or any of the places of business of such employer in the State, for such period or periods, to such authority, as he may direct.] [These Proviso were added by Maharashtra 25 of 2007 (w.e.f. 15-8-2007).](2)Every such return shall be accompanied by a treasury challan in proof of payment of full amount of tax due according to the return, and a return without such proof of payment shall not be deemed to have been duly filed.(3)[ Where an employer has failed to file such return within the prescribed time, he shall pay, by way of a late fee, an amount of [rupees two hundred, in case he files the return within a period of thirty days after the expiry of the prescribed time for filing of such return and an amount of rupees one thousand, in any other case,] [Sub-section (3) was substituted by Maharashtra 8 of 2012, Section 7(1) (w.e.f. 1-5-2012.] before filing of the said return, This amount shall be in addition to the amount payable, if any, as per the return.](4)[ Any employer liable to file return, having furnished a return, -(a)discovers any omission or incorrect statement therein, may furnish, a revised return in respect of the period covered by the return, at any time before a notice for assessment is served on him in respect of the period covered by the said return or before the expiry of a period of six months from the end of the year to which such return relates, whichever is earlier;(b)agrees with the findings contained in any intimation received by him as a result of-(i)audit under section 7A; or(ii)inspection under section 18,then he may furnish a revised return as per the findings of audit or as the case may be, inspection within thirty days from the date of receipt of such intimation.] [Sub-section (4) was added by Maharashtra 8 of 2012, Section 7(2), (w.e.f. 1-5-2012).]
