Enrolment
The first step in Professional Tax Registration is Enrolment registration for Professional tax
PROFESSIONAL TAX REGISTRATION IN MUMBAI (MAHARASHTRA)
Professional Tax (PT) is a direct tax imposed on all sorts of trades, professions, and employment in relation to the income of the individual or entity.
Starting at Rs.1,500/-(Excluding Govt. fees)
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Persons/entities require paying professional tax in Mumbai, Maharashtra
It is levied on private companies, and persons carrying on the business, such as CAs, doctors, lawyers, freelancers, professionals, etc. Both salaried and self-employed persons, whether working in government or private companies or any other forms of professions are required to pay professional tax in Maharashtra
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Professional Tax Registration Process in Mumbai, Maharashtra!
Documents required for the Professional Tax Registration
in Mumbai, Maharashtra
The following documents are needed to register for the professional tax in Mumbai, Maharashtra
- Certificate of Incorporation.
- MOA and AOA of Company /LLP Agreement.
- PAN card of Company/LLP, which is attested by the director of the company.
- Address proof of the organisation along with a NOC from the owner of the premises
- Bank account details of the company. (Bank statement or cancelled cheque)
- Address and identification proof and passport size photographs of all the directors/partners.
- Email Id and Phone Number
Individuals who can claim exemption from professional tax in Mumbai, Maharashtra
Following individuals can claim exemptions from paying professional tax in Maharashtra:
- senior citizens over 65 years of age,
- parents of a mentally feeble child,
- individuals or parents of children undergoing physical disability
- Physically incapacitated individuals with 40 % or more disability and
- textile industry Badli workers
Professional tax rates in Mumbai, Maharashtra
| Up to Rs. 7,500 | Nil (for male) |
| Up to Rs. 10,000 | Nil (for female) |
| From Rs. 7,500 to Rs. 10,000 | Rs. 175 (for male) |
| Rs. 10,000 onwards | Rs. 200 for 11 months + Rs. 300 for 12th month |
Due Dates Professional tax Returns in Mumbai, Maharashtra
- For the units, registering before the start of the year or getting registered before 31st May of the fiscal year, the last date to pay professional tax is 30th June of the year itself.
- For the units, which get registered after 31st May of the year, they are required to pay the professional tax within one month of the date of registration.
Penalties for Non-Registration under Professional tax
- If any entity liable to pay professional tax delays registration under the profession tax, gives false or incorrect information or delayed in the profession tax return, it is subject to pay the penalty under the Maharashtra Profession, Trades, Callings and Employments Act (1975) determined by the assessing authority.
- If an employer default or delayed the profession tax return, he is obliged Charge simple interest at the cost of 2 percent of the amount of tax payable every month.
Online Registration of Professional Tax in Maharashtra (PTEC AND PTRC)
- Go to the website of the GST Department of the Government of Maharashtra. Click ‘E-Payment’ tab. Select the option that is appropriate according to the tax payment status of your occupation.
- Select the PAN/TIN/TAN, as appropriate and enter the corresponding number as well as the captcha shown in the picture.
- Next, choose the Act you wish to make the payment. It should be either PTRC Act or PTEC Act for professional tax. The company must obtain a Professional Tax Registration Certificate (PTRC) in the role of an Employer. The company must get Professional tax Enrollment certificate (PTEC) for its own use and for its subsidiaries in the profession within the state of Maharashtra.
- Enter other information like financial year, the period for which professional tax requires to be returned, place, amount (according to the slab rate) and the phone number. Then, click on ‘Proceed to Payment’
- You can pay online using your debit/credit card or net banking. After making payment, you will receive an acknowledgement which you can download for future reference.
Maharashtra Profession Tax Payment through GRAS
The Maharashtra Government has launched the facility to collect Government receipts of different departments by Government Receipt Accounting System (GRAS). The taxable persons can also pay the professional tax using the GRAS facility.
- Go to the Sales Tax Portal of GRAS Website.
- Choose the kind of tax for which return has to be made.
- Enter the TIN correctly. For PTRC, enter the 12 digit TIN beginning with 27 without suffix P. For PTEC, enter the 11 digit TIN. Click the submit button.
- Select the location of the office and enter the phone number. If the name of the entity or employer or is not shown, insert it manually.
- Choose the sort of payment Form ID will be spontaneously populated. Choose the payment period.
- Insert the payment information like amount, payment method and the details of the bank. Insert the captcha and click the ‘Proceed’ button.
- The payment details will be shown. Click on the OK to generate the Government Reference Number. By clicking on the OK, the taxpayer will be guided to the banker’s website.
- After paying successfully, automated receipt in the form of challan MTR 6 will generate.
Professional Tax Registration FAQs
All employers are liable to deduct and pay PT on behalf of their employees, is provided with a registration certificate. Every other person responsible for paying PT, other than those persons whose profession tax is deducted and paid by his employer, is given an enrolment certificate, i.e. enrolment certificate is issued to persons, companies, societies etc. as the case may be. In contrast, The registration certificate issued to any of the categories of persons specified in serial number 2. So, the registration certificate is for employers as described in serial number 2, who is paying salaries or wages to their employees, wherein this salary or wages paid employees above INR 5000/- per month, is responsible for registration under PT Act. And the enrolment certificate is for those who are liable to pay their PT themselves.
Rs 2500 is the highest amount of PT which can be charged by any state.
Every business in Maharashtra is obligated to deduct taxes from salary when given to one or more employees and workers when payment made is bove Rs 5000 and deposit with the state government. That entity is needed to obtain a registration certificate.
The person who commences business or practice is required to take registration under PT enrollment certificate.
When a person is employed in the profession by two or more employers and is getting salary/wages exceeding Rs. 5000 but employer is not deducting professional tax then the individual needs to get enrolment certificate from authority.
The employer shall obtain registration within 30 days after becoming accountable to pay PT.