Government of Maharashtra vide notification no MAHARASHTRA ACT No. XIV OF 2019 has amended Section 5,8,9 of the Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975. As per the amendment the penalty clauses have been changed with respect to registration or enrolment, failure to deduct or payment of tax. The amendment has also revised the due date for payment of tax by enrolled person to 31st March of the year in which the rates are revised