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 :-
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Person having age above 65 years
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Partnership Firms & HUF
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Member of armed forces
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Badli workers in textile industry
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Person with permanent physical disability and his/her parents
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Casual Workers
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Professionals up to 1 year of standing in profession
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Member of CRPF & BSF
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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
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Monthly or annually Returns before the end of month/ year in which salary is paid.
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Annual Returns on or before 31st March
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Interest liability @ 1.25% per month in case of arrears of taxes
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Late Fees of Rs. 1000 for delay in return filing
For PTEC Registration
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Payment be made yearly, on or before 30th 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 ?
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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.
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From next year, if his previous year’s tax liability was ;
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Less than Rs. 50,000/- then his periodicity to pay tax and file return for current financial year is annual
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Rs. 50,000/- or above then his periodicity to pay tax and file return for current financial year is monthly
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Q. What are the due date for PTEC payment after obtaining TIN ?
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If PTEC TIN holder have any previous year’s liability shown in the certificate, he has to discharge the same immediately.
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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.
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For future financial year, he has to discharge his tax liability upto 30th June of every financial year.
