PTRC – Professional Tax Registration Certificate
Monthly Deduction, Challan Payment, Return Filing & Employer PT Compliance
PTRC is the Professional Tax Registration Certificate every Maharashtra employer must hold before deducting PT from employee salaries. The February 2026 notification moved every PTRC deadline — challan and return — to the 15th of the following month. Every employer running a payroll in Maharashtra must maintain a live PTRC and stay current on this monthly cycle.
Overview
What Is PTRC — The Employer's Professional Tax Certificate?
PTRC is the state-issued authorisation empowering an employer to deduct professional tax from employee salaries. The Professional Tax Registration Certificate carries a 12-digit TIN unique to the employer — and every monthly PT deduction, challan payment, and return filing flows through this number. Section 5 of the Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975 governs PTRC issuance and requires every liable employer to apply within 30 days.
N D Savla & Associates handles complete PTRC compliance for employers across Maharashtra and every other PT state — connecting with our Professional Tax Registration, Professional Tax Certificate (PTC), TDS Return Filing, and Tax Health Check services.
PTRC vs PTEC — Two Different Obligations, Both Mandatory for Most Employers
PTRC
Professional Tax Registration Certificate
PTEC
Professional Tax Enrolment Certificate
Applicability
Who Must Obtain a Professional Tax Registration Certificate?
PTRC registration is tied strictly to employment and salary — not to entity type or turnover. Any employer paying salary above ₹5,000 per month to any employee must hold a Professional Tax Registration Certificate. The ₹5,000 threshold applies individually to each employee, not to total payroll. Multi-state employers need a separate PTRC in each applicable state — a single certificate cannot cover operations across multiple PT-levying states.
Every Entity Type Is Covered — No Exceptions
Deduction Reference
Maharashtra PT Slab — What to Deduct Each Month
The Maharashtra PT slab determines the monthly deduction from every eligible employee's salary. The slab is straightforward — but the February ₹300 variation and the April 2023 women's exemption must be pre-configured in payroll software to avoid systematic errors. Our Form 24Q team aligns PTRC deduction with quarterly salary TDS during every payroll setup.
Payroll software must pre-configure the February ₹300 deduction and the women's exemption separately. ERP systems like Tally and HR software that are not specifically updated for the Maharashtra slab often deduct ₹200 in February (missing the ₹100 balance) and continue deducting from women earning under ₹25,000 (post-April 2023 exemption). Both errors create monthly mismatches between PTRC returns and actual employee deductions — and accumulate across the year. Our TDS and Tax Liability team checks every payroll configuration during onboarding.
Month-End Workflow
Monthly PTRC Cycle — Deduction, Challan and Return Filing
The monthly PTRC cycle runs on a strict four-step calendar. Each month the employer deducts from salaries, deposits the PTRC challan, files the return, and archives records. Payroll teams configure this workflow once — with the 15th of the following month as the single most important date in the entire cycle post-February 2026. Our TDS Return Filing team integrates this into a unified monthly payroll compliance calendar alongside Form 24Q.
The Monthly PTRC Cycle — Every Step in Sequence
Monthly vs Annual — Which Applies to You
PTRC Return Filing Frequency — The Liability-Based Rule
Not every employer files the same frequency of PTRC return. The previous year's total PT liability decides whether monthly or annual filing applies. First-year PTRC holders always file monthly regardless of liability. The table below reflects the February 2026 notification that moved every PTRC deadline to the 15th.
| Employer Category | Filing Frequency | Due Date (post-Feb 2026) | Notes |
|---|---|---|---|
| First-year PTRC holder | Monthly | 15th of following month | Monthly regardless of liability — no first-year annual option |
| Previous-year liability ≥ ₹1,00,000 | Monthly | 15th of following month | Every calendar month, including nil-deduction months |
| Previous-year liability < ₹1,00,000 | Annual | 15th March each year | Single consolidated return for the full year — challan still paid monthly |
| PTRC challan payment | Monthly | 15th of following month | All frequency categories — challan payment is always monthly when deductions exist |
| Nil liability months (monthly filers) | Nil return | 15th of following month | Monthly PTRC filers must file even when PT deducted is zero for the month |
Our Services
Our PTRC Services at N D Savla & Associates
We provide end-to-end PTRC compliance for employers across Maharashtra and every other PT state — securing the certificate, configuring deductions, filing every return, and managing amendments, penalties, and surrender.
PTRC Application, Form I Filing and Certificate in Hand
Payroll PT Slab Configuration — Deduction, February Variation and Women's Exemption
Monthly Challan Payment and PTRC Return Filing
PTRC Amendments, Penalty Remediation and Surrender
Connected Compliance
Related Employer Compliance Services
PTRC sits within a broader employer payroll compliance framework. These services run alongside PTRC every month.
Complete PTRC Services — Employer Registration, Monthly Deduction Setup, Challan Payment and Return Filing.
PTRC application · Form I on MahaGST portal · Slab configuration · Monthly challan & return · February ₹300 variation · Women's exemption · Amendments · Penalty remediation · Surrender · Multi-state PTRC matrix
+91 98190 00511 | +91 91670 58000 | +91 98190 00445 | nainitsavla@savlagroup.in
Contact UsF.A.Q.
PTRC is the Professional Tax Registration Certificate that authorises an employer to deduct PT from employee salaries. Specifically, every Maharashtra employer paying salary above ₹5,000 per month must hold a PTRC within 30 days. Additionally, the Professional Tax Registration Certificate carries a 12-digit TIN used for every monthly challan and return. Furthermore, PTRC runs parallel to PTEC — which covers the entity’s own PT liability. Therefore, most employers with staff hold both certificates together.
Employer PT registration (PTRC) covers the employer’s duty to deduct PT from employee salaries. Specifically, PTRC is only needed when salaried staff exist. By contrast, PTEC covers the entity’s own PT of ₹2,500 per year. Additionally, PTEC applies even without any employees. Furthermore, most Maharashtra businesses need both certificates, while a solo consultant with no staff needs only PTEC. Moreover, our Professional Tax Registration team sets up both together.
PTRC return filing frequency depends on prior-year liability. Specifically, employers with liability above ₹1,00,000 file monthly. Additionally, smaller employers file annually by 15th March. Furthermore, first-year PTRC holders always file monthly regardless of liability. Moreover, post-February 2026, every monthly PTRC return is due by the 15th of the following month. Therefore, the frequency is reassessed each year based on the preceding year’s total.
The PTRC challan is due by the 15th of the month following the deduction. Specifically, the employer aggregates PT deducted from every eligible employee and pays online through the MahaGST portal. Additionally, the challan number flows into the PTRC return for the same month. Furthermore, late PTRC challan payment attracts 1.25% monthly interest. Therefore, diarising the 15th-of-next-month rhythm is a core employer compliance discipline.
The Maharashtra PT slab is straightforward. Specifically, salary up to ₹7,500 is exempt. Additionally, ₹7,501 to ₹10,000 attracts ₹175 per month for male employees. Moreover, ₹10,001 and above attracts ₹200 per month (₹300 in February) to reach the ₹2,500 annual ceiling. Furthermore, women earning up to ₹25,000 per month are fully exempt from April 2023 onwards. Therefore, payroll software must pre-configure both thresholds and the February variation.
PTRC non-compliance attracts three penalty layers. Specifically, late payment attracts 1.25% interest per month on the outstanding PT. Additionally, late filing attracts ₹1,000 per PTRC return. Furthermore, Section 5A imposes penalty up to the full PT amount for wilful non-compliance. Moreover, continuing default can trigger Professional Tax Assessment and summary recovery. Therefore, prompt remediation remains far cheaper than late-stage defence.
Yes. PTRC can be surrendered when no employees remain. Specifically, the employer files a surrender request with employee resignation letters, PF exit proofs, and payroll register showing zero. Additionally, all pending returns must be filed and dues cleared before surrender. Furthermore, PTEC continues unchanged after PTRC surrender. Moreover, our Tax Health Check engagement reviews PTRC status during every year-end compliance sweep.
