Professional Tax Registration

(In Maharashtra)

Professional tax is a state level tax which is imposed on income earned by way of profession, trade or employment. The tax is based on slabs depending upon income of individual who may be self employed or working as employee of an entity.

+91 - 9545727818

Applicability of Professional Tax Registration

PTRC Registration

Every employer is liable for registration under Professional Tax Act, in the state of Maharashtra where salary to any of the employee exceeds Rs. 7500 per month within the state of Maharashtra.

PTEC Registration

This certificate is to be obtained by every person who are engaged in their own business or profession excluding :-

Person having age above 65 years
Partnership Firms & HUF
Member of armed forces
Badli workers in textile industry
Person with permanent physical disability and his/her parents
Casual Workers
Professionals up to 1 year of standing in profession
Member of CRPF & BSF
Person suffering mental retardation and his/her parents

Documents Required for Professional Tax Registration

For PTRC Registration

KYC of Director/Partner/Proprietor with photograph

Business address proof

Certificate of Incorporation / Partnership Deed

Cancelled Cheque of entity

List of employees with salary structure

For PTEC Registration

KYC of applicant along with photograph

Business address proof

Address proof of residence

Details of Nature of Business

Cancelled Cheque

Additional points to be noted for Professional Tax Registration

Application for enrolment/registration shall be made within 30 days from date of commencement of profession, trade, calling or employment or within 30 days of becoming liable to pay tax under the Act.

For PTRC Registration

Monthly or annually Returns before the end of month/ year in which salary is paid.
Annual Returns on or before 31^st March
Interest liability @ 1.25% per month in case of arrears of taxes
Late Fees of Rs. 1000 for delay in return filing

For PTEC Registration

Payment be made yearly, on or before 30^th June.

FAQ for Professional Tax Registration

Q. Who is liable to pay Profession Tax in the State of Maharashtra ?

Any person who is engaged in any profession, Trade, callings and employment in the State of Maharashtra is liable to pay Profession Tax. A person includes Hindu undivided family, firm, company, corporation or other corporate body, any society, club or association.

Q. What are the due dates for making payments of PTRC ?

Due date for making payment is the last date of the month to which the return relates.

Q. Can we apply for cancellation ?

Yes, The user can apply online for cancellation after login.

Q. What are the periodicities for PTRC payment and return after obtaining TIN ?

As per Rule 11A employer has to discharge his liability and file the return monthly upto the end of the financial year in which he has obtained PTRC TIN.
From next year, if his previous year’s tax liability was ;
1. - Less than Rs. 50,000/- then his periodicity to pay tax and file return for current financial year is annual
  - Rs. 50,000/- or above then his periodicity to pay tax and file return for current financial year is monthly

Q. What are the due date for PTEC payment after obtaining TIN ?

If PTEC TIN holder have any previous year’s liability shown in the certificate, he has to discharge the same immediately.
Current year’s tax liability can be discharged upto 30th June of that financial year if the enrollment is taken before 31st May. If the enrollment is taken after that the liability shall be discharged within 30 days from the date of enrollment.
For future financial year, he has to discharge his tax liability upto 30th June of every financial year.