Profession Tax Due Dates

A) Profession Tax Enrollment Certificate (PTEC) holder

Tax is to be paid in chalan no MTR-6

Sr. No	Class of enrolled person	Due Date
1	Person who stands enrolled before the commencement of a year or is enrolled on or before 31st May of a year	30th June of that year or such later date as the Commissioner may, by notification in the Official Gazette, specify in respect of that year
2	Person who is enrolled after the 31stMay of a year	Within one month of the date of enrollment.
3	Person who is enrolled and the rate of tax at which he is liable to pay tax is revised.	Within one month of the date of such revision.

E-payment facility is available for PTEC holders.

B) Profession Tax Registration Certificate (PTRC) holder

Tax is to be paid in chalan No MTR-6, and online return should be submitted in Form IIIB. Before submission of online return Employer has to enroll himself for e-services (one time activity).

(For detail process of enrollment of PTRC e-services and filling of e-return, please see the demo at www.mahavat.gov.in >> e-services >> Instruction Sheets for e-services >> PTRC e-services Enrollment and e-return)

Sr. No	Periodicity	Tax Liability during previous year	Due Date for payment and e-return filling
1	Yearly	Tax Liability is less than Rs 50,000/-	31st March of the Financial Year to which the return relates
2	Monthly	Tax Liability is equal to or more than Rs 50,000/-	The last date of the month to which the return relates

Note :-

1) An employer registered under this Act shall furnish monthly return as per the provisions of clause (c) of sub-rule (3) of rule 11 till the end of the year in which he is granted the certificate of registration Date 14/7/211

2) Filling of e-return for all PTRC holders is made mandatory vide Government Notification VAT/AMD. 10 10/IB/PT/Adm-6 Date 14/7/2011

3) E-payment is made mandatory to all PTRC holders w.e.f. 1/7/2012 vide Government Notification No PFT.1012/ C.R.29/ Taxation-3 Date 14-June-2012.

For detail process of e-payment please see the demo available at www.mahavat.gov.in >> e-services >> Instruction Sheets for e-services >> PT e-payment Demo)

Difference between PTRC and PTEC Registration for Professional Tax in India

Key Difference: PTRC stands for Professional Tax Registration Certificate, and PTEC stands for Professional Tax Enrollment Certificate. A business usually requires both to conduct business. The process to register for the PTRC and PTEC is usually the same, but the processes differ as per state.

The PTRC and PTEC are two difference certificates that are commonly required by a business operating in India. PTRC stands for Professional Tax Registration Certificate, and PTEC stands for Professional Tax Enrollment Certificate. A business usually requires both to conduct business.

The function of a PTRC is to allow the employer to deduct and deposit professional tax to and from the salary of its employees. The PTEC, on the other hand, allows the company to pay the company’s and their director’s professional tax. Hence, a regular company required both, a PTRC and a PTEC, as by law it has to pay its own professional tax, as well as the professional tax for all its employees. However, in instances where a company does not have any payable employees, then they will only require a PTEC, and not a PTRC. This is especially the case for professional practitioners such as CAs, Doctors, Advocates, Architects, etc. They usually have their own registered practices, but may not have employees that meet the criteria for professional tax.

 The regulations regarding PTRC and PTEC differ as per state, as well as the process of registering for the certificates. However, the common process is that a form must be submitted online by uploading it electronically to the website. After submission, a confirmation must be downloaded and must be submitted along with other document proofs such as copy of PAN card, Proof of the Constitution of Business, Proof of the Residence of the Partners, Director & Proprietor, Proof of the Place of Business (Address Proof), Blank Cancelled Cheque, Shop and Establishment Certificate, as well as the PAN and PTEC Details of all the Partners or Directors and the details of the number of employees and their salary slabs. The process for registration is usually the same for both PTRC and PTEC, in fact they can be registered for on the same form and at the same time.

Comparison between PTRC and PTEC Registration for Professional Tax in India:

	PTRC Registration	PTEC Registration
Stands for	Professional Tax Registration Certificate	Professional Tax Enrollment Certificate
Required for	Professional Tax in India	Professional Tax in India
Description	A certificate obtained by an employer to deduct and deposit professional tax from employees’ salary.	A certificate obtained by an employer to pay their own professional tax, as well as by professional practitioners such as CAs, Doctors, Advocates, Architects, etc. to pay their own professional tax.
Purpose	To deduct and deposit professional tax from employees’ salary.	For professionals to pay their own professional tax
Process for registration	Differs as per state. However, commonly a form must be uploaded electronically on to the website for registration.
Common documents required for registration	Acknowledgement of Online submitted form along with the printout of the originally submitted form Self Attested Copy Of PAN Card Proof of the Constitution of Business Proof of the Residence of the Partners, Director & Proprietor Proof of the Place of Business (Address Proof) Blank Cancelled Cheque Shop and Establishment Certificate
Additional documents required for registration	PAN and PTEC Details of all the Partners or Directors	Details of the number of employees, as well as their salary slabs

PTRC AND PTEC REGISTRATION ON MAHAGST.GOV.IN

PTRC AND PTEC

PROCESS FLOW

1. Log on to web-site www.mahagst.gov.in

2. Click on “e-Registration” on home page.

3. Click on the option “New Registration under various Acts” then “Instructions” page will appear. Detailed guidelines regarding application process flow, list of required documents are provided in the instruction sheet. Click “next” and then “PAN/TAN Validation” information page will appear.

4. After that “Temporary Profile creation” page will appear. To create Temporary profile by giving valid PAN, e-mail Id and mobile number. After successfully creation of temporary profile and will valid till 90 days for applying the online registration with PAN is user-id and password

5. Applicant will login by using credentials as temporary profile. After successful login, Dealer will select “Existing Users” option from menu option. After that “Act selection” page will appear for which type of Act registration is required. In this page dealer can select multiple Acts for registration in single application

6. Select PTRC/PTEC Act from the check boxes provided in the field “Acts for Registration”.

7. E-application (Form I/II) under Professional Act will open.

8. Information in the form should be completely filled either by entering in the relevant fields or selecting from the drop down lists.

9. Fields marked with '*' are mandatory fields.

10. PAN/TAN is a mandatory requirement before applying for registration.

11. Selection of constitution in the form should be as per the PAN.

12. In case, a dealer has opted for all Acts then the forms will be displayed in the sequence MVAT, CST, Luxury, PTRC, SCPT, ET and lastly PTEC.

13. Once the displayed form is filled completely and submitted, the data of unified fields of other forms will be needed to entered/selected by the applicant across all such forms.

14. The online application form will not be accepted if it is not complete in all respects and the required documents are not submitted along with the application.

15. In case the data in any of the fields is not entered, then the applicant would get error message and would be prompted to enter the said data.

16. All communication will be made on the email Id and mobile given in the temporary profile.

17. The applicant should select the ‘Status of the signatory” to the application and provide relevant details. Depending upon the constitution of the dealer, the application should be signed:

18. The signatory, manager/authorized person(s) are required to sign digitally or by uploading the signature at relevant place/places while filing the application and submit the relevant documents.

19. After filing the application Form, click on “Submit” button. After successful submission of Form, an acknowledgment bearing “Application Reference Number” will be available for download on confirmation page. The submitted application form which will be communicated via e-mail as attached PDF Format.

20. The MSTD portal shall carry out preliminary verification/validation, including real-time PAN validation with NSDL portal, Aadhaar No. validation with UIDAI portal, IGR details with IGR portal and Electricity bill utilities with respective service providers such as Tata Power, MSEB, BEST, Reliance Energy and Toronto and issuance of TIN by MSTD Department through inter-portal connectivity before submission of the application form

21. The Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975 Rules, notifications, forms and the trade circulars issued by the department are available on the official web site of the department www.mahagst.gov.in.

Grant of Registration Certificate

1. If the application is correct and complete in all respect along with relevant documents then Registering Authority will generate TIN after verification. In case the application is eligible for granting registration, then the date of uploading the application shall be considered as the date of application for the purpose of determining the effective date of RC

2. Registration certificates will be sent via email and post. The applicants need not visit MSTD offices for procurement of Registration Certificates as the same would be made available on the portal in downloadable format with digital signature of appropriate certifying authority.

Rejection of the Application

1. If the application is found defective, then defect memo will be issued and e-mail to applicant. The applicant needs to rectify the defects within 30 days.

2. In case the applicant rectifies the defects within 30 days, the Officer will verify and if found satisfactory then TIN would be generated. In this case the date of first application would be taken for the purpose of determining the effective date of RC.

3. If the applicant does not rectify the defects shown in defect memo within 30 days, then the application shall be rejected and the temporary profile will be de-activated after 90 days.

DOCUMENTS TO BE FURNISHED

1. If the PAN Card is not available with the applicant, then the details of the PAN obtained from the website of Income Tax Department shall be accepted as a proof of PAN instead of copy of PAN.

2. Please refer Trade Circular No 42 T of 2008 dated 26.12.2008

3. As proof of place of business (POB and APOB) and residence (POR) latest electricity bill is mandatory. Out of the remaining documents any one can be submitted.

	Sr. No.	Acts	Number	Documents	Type
	1	Documents Required for PTRC	1	Photograph	Documents Uploading to be optional
	1	Documents Required for PTRC	2	Signature	Documents Uploading to be optional
	1	Documents Required for PTRC	3	Scanned copy of PAN	Documents Uploading to be optional
	1	Documents Required for PTRC	4	Address proof (Principle Place) of Employer	Documents Uploading to be optional
	2	Documents Required for PTEC		No Documents Required.