Maharashtra Tax Compliance
Professional Tax Registration Services in Mumbai
PTEC & PTRC Registration, CA-Assisted
Complete professional tax registration for employers (PTRC) and self-employed professionals (PTEC) across Mumbai, Thane, Navi Mumbai, Pune, and Maharashtra — including arrears management and ongoing return filing.
Overview
What Is Professional Tax and Who Needs to Register?
Professional tax is a state-level tax levied on persons engaged in professions, trades, callings, and employment. In Maharashtra, it is governed by the Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975. Every employer who employs one or more persons in Maharashtra is required to register under the Act, deduct professional tax from employees' salaries, and remit it to the state government.
Both PTRC (employer registration) and PTEC (personal/business enrollment) must be obtained separately. Having one does not substitute for the other. A company that employs staff needs PTRC; the directors/partners/sole proprietors of that same company also need individual PTEC registrations.
Key facts: The maximum professional tax is ₹2,500 per annum per individual — the constitutional cap under Article 276. Professional tax paid is deductible from income under Section 16(iii) of the Income Tax Act, 1961. N D Savla & Associates provides complete professional tax registration, PT return filing, and assessment representation for employers and self-employed professionals across Maharashtra.
PTRC vs PTEC
PTRC vs PTEC — The Two Professional Tax Registrations
| Aspect | PTRC (Professional Tax Registration Certificate) | PTEC (Professional Tax Enrollment Certificate) |
|---|---|---|
| What it is | Registration for employers — to deduct professional tax from employees' salaries and remit to government | Registration for self-employed persons and businesses — to pay their own professional tax liability |
| Who needs it | Every employer with one or more employees drawing salary in Maharashtra | Every individual in a profession, trade, or calling in Maharashtra — including directors, partners, proprietors, CAs, doctors, lawyers |
| What it covers | Professional tax deducted from employee salaries — based on the salary slab applicable to each employee | Professional tax on the person's own professional or business income — ₹2,500 per annum for most categories |
| Return / payment | Monthly returns (if annual liability > ₹50,000) or annual return | Annual payment of ₹2,500 or applicable slab |
| Consequence of non-registration | Penalty of ₹5 per day; assessment for unpaid PT + interest; prosecution in serious cases | Penalty; assessment; interest on unpaid PT since the date liability commenced |
PT Slabs
Professional Tax Slabs in Maharashtra — FY 2025-26
| Monthly Salary / Wages (₹) | Professional Tax Per Month (₹) | Annual Professional Tax (₹) |
|---|---|---|
| Up to ₹7,500 | Nil | Nil |
| ₹7,501 to ₹10,000 | Nil (for women); ₹175 (for men) | Nil (women); ₹2,100 (men) |
| ₹10,001 and above | ₹200 for first 11 months; ₹300 in February | ₹2,500 per annum |
For PTEC (self-employed persons and businesses), the annual professional tax liability in Maharashtra is a flat ₹2,500 for most categories — including companies, LLPs, partnership firms, proprietorships, doctors, CAs, lawyers, architects, and consultants.
Note: Women employees with monthly salary up to ₹10,000 are exempt from professional tax in Maharashtra. This exemption applies only at the employee level — the employer's PTRC registration and return filing obligation remains unchanged.
Our Process
How We Handle Professional Tax Registration — Step by Step
01
Applicability Assessment — PTRC, PTEC, or Both
The first step is determining exactly what professional tax registrations your business and its principals need. A typical scenario for a private limited company in Mumbai: the company needs PTRC (as employer); each salaried director may be covered under PTRC; but each director who is not a salaried employee also needs a personal PTEC. We assess the full picture before filing.
02
Document Collection and Verification
We collect all required documents and verify that entity names, addresses, and PAN details are consistent — mismatches are a common cause of registration delays on the Maharashtra PT portal. For PTRC registrations where the employer has multiple branches, we confirm whether a single PTRC or multiple branch registrations are required.
03
PT Portal Registration and Application Filing
We register the entity on the Maharashtra PT department's online portal (mahagst.gov.in for PT) and file the PTRC or PTEC application with all required documents under the correct entity category with the correct commencement date for the registration.
04
Certificate Issuance and Delivery
We track the application status and respond to any queries from the PT department. For most online applications, the PTRC or PTEC certificate is issued within 3 to 7 working days. We download and deliver the certificate and confirm the registration number for use in return filings and payroll records.
05
Post-Registration Compliance Setup
After registration, we set up the compliance calendar — monthly or annual return due dates for PTRC, annual payment due dates for PTEC, and salary-wise PT deduction calculations for the payroll team. For ongoing PT return filing, we handle monthly PTRC returns and annual PTEC payments as part of our broader payroll compliance practice.
Compliance Deadlines
Professional Tax Compliance Calendar — Maharashtra Key Deadlines
| Compliance Item | Who | Deadline | Consequence of Delay |
|---|---|---|---|
| Monthly PTRC return and payment | Employers with annual PT liability above ₹50,000 | Last day of the month following the month of deduction | Interest at 1.25% per month on unpaid amount; penalty ₹5 per day |
| Annual PTRC return and payment | Employers with annual PT liability up to ₹50,000 | 31 March of the financial year | Interest and penalty as above; late filing penalty may also apply |
| PTEC annual payment | All PTEC holders — self-employed persons, companies, LLPs, firms | 30 June each financial year | Interest and penalty; department may issue assessment notice |
| PTRC amendment — new branch or address change | PTRC holders adding a new place of business | Within 30 days of the change | Late amendment may attract penalty and assessment for the new location |
Related Services
Broader Payroll and Business Registration Services
PT Return FilingMonthly PTRC returns and annual PTEC payments — ongoing compliance after registration.
GST RegistrationGST registration for businesses — coordinated with professional tax registration.
Payroll CompliancePF, ESI, TDS on salaries, and professional tax deduction management.
PTRC CertificatePTRC certificate for tenders, contracts, and business compliance purposes.
LEI RegistrationLegal Entity Identifier for RBI-mandated financial market participation.
IEC RegistrationImport Export Code for businesses beginning international trade operations.
Frequently Asked Questions
Common Questions on Professional Tax Registration
What is professional tax and who needs to register in Maharashtra?
Professional tax is levied under the Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975. Two categories must register: (1) Employers (PTRC) — every employer with one or more persons drawing a salary in Maharashtra must obtain a PTRC, deduct PT from employee salaries, and remit it to the state government; (2) Self-employed persons and businesses (PTEC) — every individual engaged in a profession, trade, or calling in Maharashtra — including doctors, CAs, lawyers, directors, partners, proprietors, and companies — must obtain a PTEC and pay their annual professional tax liability.
What is the difference between PTRC and PTEC?
PTRC (Professional Tax Registration Certificate) is the employer's registration — it enables an employer to deduct professional tax from employee salaries and remit it to the government. PTEC (Professional Tax Enrollment Certificate) is the individual or business registration — it covers the person's or entity's own professional tax liability (not that of their employees). A company typically needs both: PTRC as an employer with staff, and PTEC for the company itself as a business entity. The directors of the company may also need individual PTEC registrations.
What is the professional tax slab for employees in Maharashtra?
For salaried employees in Maharashtra: salary up to ₹7,500 per month — nil; salary ₹7,501 to ₹10,000 per month — nil for women, ₹175 per month for men; salary above ₹10,000 per month — ₹200 per month for 11 months and ₹300 in February, totalling ₹2,500 per annum. For self-employed individuals and businesses under PTEC, the annual liability is ₹2,500 for most categories. Women employees with monthly salary up to ₹10,000 are exempt from professional tax in Maharashtra.
What are the due dates for professional tax in Maharashtra?
For PTRC with annual liability above ₹50,000: monthly return and payment by the last day of the month following the month of deduction. For PTRC with annual liability up to ₹50,000: annual return by 31 March. For PTEC: annual payment by 30 June of each financial year. Late payment attracts interest at 1.25% per month and a penalty of ₹5 per day on the outstanding amount.
What happens if professional tax registration is not obtained on time?
Non-registration under the Maharashtra PT Act exposes the employer and self-employed person to: penalty of ₹5 per day from the date registration was due; assessment by the PT department for all professional tax due since commencement of employment or business; interest at 1.25% per month on the assessed amount; and in cases of wilful evasion, prosecution. Voluntary registration with payment of arrears, interest, and applicable penalty is always preferable to waiting for a departmental notice.
Ready to Register for Professional Tax?
Newly incorporated company, established business without PT registration, or a self-employed professional needing a PTEC — we handle your registration quickly and support all ongoing compliance across Mumbai and Maharashtra.
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