Professional Tax Registration in Maharashtra

The tax charged by the state government on profession tax, employment, or trade, which applies to salaried workers and professionals such as chartered accountants, physicians, and attorneys, is known as profession tax.  The Indian Constitution grants state governments under Article 276 to collect a profession tax in India.

Accordingly, Maharashtra State Tax on Professions, callings, trades, and Employment Act of 1976, profession tax is charged on Individual/all persons, whether paid or non-salaried. In Maharashtra, even corporate organisations must pay profession tax as mentioned by Maharashtra government.

 The Online professional tax payment in Maharashtra can be done on Maha GST official website based on slab rate, which can only be made after obtaining the profession tax Registration in India.

Maharashtra Regulatory Authority for Professional Tax Payment Online

The Maharashtra State Tax “MahaGST” on Trades, callings, Professions, and Employment Act, 1976 governs PTRC/PTEC, online professional tax payment in Maharashtra. According to the requirements of the appropriate state body, such tax must be paid through official MahaGSt website by all entities, persons, and corporations formed in Maharashtra.

The Advantages of Online Professional Tax Payment in Maharashtra

The mentioned are the advantages of online profession tax payment in Maharashtra in detail.

Morale has improved.

The online payment of profession tax in Maharashtra boosts morale within the profession since it indicates the taxpayer’s commitment to sustaining high standards and operating within the legal framework.

Improved Business Efficiency

To Contribute to enhanced business efficiency and profitability and the Businesses may save money on expenditures associated with compliance with various rules and regulations by making online profession tax payments in Maharashtra.

Enhanced trust

 Regular online payment of profession tax in Maharashtra aids in the development of a positive working relationship, establishing trust among business associates and between business partners.

Higher productivity

It can also lead to higher productivity since corporations will be able to give high-quality legal services to their employees, enhancing their market worth.

Compliance to the greatest extent possible

The Businesses may avoid fines linked with non-compliance by ensuring compliance with all applicable rules and regulations at all times with online profession tax payment in Maharashtra.

Maharashtra Profession Tax Slab

The Individuals must calculate their Profession Tax Liability based on their gross wage and the tax slab specified by the state government levying such Tax in order to make suitable online Profession Tax Payment Maharashtra. The applicable tax bracket is shown below.

Monthly salary. Tax per month
Up to INR 7,500 for men. NIL
Up to INR 25,000 for women. NIL
From INR 7,500 to INR 10,000. INR 175.
INR 10,000 and above. INR 200 (INR 300/- for the month of February).

Who is in charge of collecting the profession tax?

 The Commercial Tax Department is in charge of collecting profession tax, which eventually ends up in the municipal corporation’s revenue. 

Who is in charge of processing Maharashtra Profession Tax payments online?

In the case of salaried employees, the employer is responsible for deducting and paying profession tax to the state government depending on the monetary threshold, if any, imposed by the state government the particular State’s legislation.

An employer (corporation, sole proprietorship, partnership businesses, etc.), who is also a person with a trade or profession, shall pay profession tax in respect of his trade or profession depending on the monetary threshold set by Maharashtra.

In this case, the employer must register and obtain both a professional tax registration certificate to be eligible for online profession tax payment on his trade/profession and a profession tax enrolment certificate to be eligible for deducting and paying the tax from his employees. Furthermore, depending on the regulations in each state, separate registration for each office may be required.

Individuals who operate freelancing enterprises without employing others must also register with the Maharashtra tax department.  

However, a profession tax levy is applicable for specific types of exemption given by the particular State.

What exactly is PTRC/ PTEC?

The firm that is the Employer must get a profession tax registration certificate (PTRC). The corporation must get a Profession Tax Enrolment Certificate (PTEC) for its own existence as well as any subsidiary engaged in the profession (and, of course, business) inside the state of Maharashtra.

Documents necessary for acquiring a PTRC/PTRE in Maharashtra for Online Profession Tax Payment

The assessee must get a PTRC/PTEC before making an online profession tax payment in Maharashtra, and the papers necessary for this are stated below –

  • Aadhar Card Details 
  • Passport Sized Photograph 
  • Utility Bills 
  • PAN Card 
  • Business Details 
  • Mobile and Email ID of Individual 
  • Employee Information at Workplace 
  • Cancelled Cheque 
  • Date of Incorporation of a Business 
  • Photo Signature of a Taxpayer

Obtaining PTRC/PTEC Procedure

To receive a PTRC/PTRE, the applicant must fulfil the steps outlined below.

Visit the Maharashtra GST Portal’s official website.

The applicant must log in to the Maharashtra GST Portal’s official website and apply for E Registration by selecting “New PTEC/PTRC Registration under various Acts,” after which the “Instructions” page will be shown. 

Look for the Required Guidelines

The instruction sheet, which must be verified by the applicant, contains detailed directions regarding the application process flow as well as a list of essential documents.

“PAN/TAN Validation” is validated.

The applicant must next validate the PAN / TAN by giving the necessary information.

Making a Temporary Profile

 The applicant must set up a temporary profile by giving a valid PAN, email address, and cell phone number. When the profile is successfully created, it will be valid for 90 days for applying for online registration using PAN, user-id, and password.

Log in with the temporary profile’s credentials.

After creating the temporary profile, the applicant must log in using the credentials associated with that profile.

Make the relevant choice.

After signing in with the credentials, the dealer must pick the “Existing Users” option from the menu, followed by selecting the required act from the “Act selection” page, where the e-dealer can register several Acts in a single application. However, the applicant must pick the PTRC/PTEC Act from the checkboxes in the “Acts for Registration” column.

E-application submission

After completion of Online Application of Professional tax registration in Maharashtra PTRC/PTEC, the preview of application is required to review and submit online mode.

Providing the Required Information

 The applicant must give the appropriate details either by entering the relevant forms or selecting from the drop-down menus, and must ensure that all fields indicated with a ‘*’ are filled out.

Prior to applying for registration, you must have a PAN/TAN. The constitution in the form should be chosen in accordance with the PAN.  If in case dealer has selected all Acts, the forms will be shown in following mentioned order: MVAT, CST, Luxury, PTRC, SCPT, ET, and finally, PTEC.

It should be reminded that if the online application form is incomplete or the requisite papers are not presented with the application, the application will be rejected. All correspondence must take place via email.

Application Signature

The applicant must pick the “Status of the signatory” option and give appropriate information. Depending on various dealer’s constitution, the application must be signed by The signatory, authorised person, digitally or by uploading the signature at the appropriate location(s) while filing the application and providing the necessary papers.

Application Form Submission

The applicant must click the “Submit” button after completing the application Form. When the Form is successfully submitted, an acknowledgement with the “Application Reference Number” will be accessible for download on the confirmation page. The completed application form will be sent through e-mail as an attachment in PDF format.

Application verification by relevant authorities

Real time application preview is available through real time pan validation on official website of MahaGST. 

Certificate of Registration

  • If the application is valid and full in all respects, together with all essential papers, the Registering Authority will generate a TIN following verification.
  • If the application is suitable for registration, the date of application would be considered the date of application for establishing the effective date of RC.
  • Registration certificates will be mailed and emailed. Applicants will not need to visit MSTD offices to get Registration Certificates since they will be made accessible on the site in downloadable format with the digital signature of the appropriate certifying authority.

Application is Rejected

  • If the application is judged to be flawed, the applicant will get a defect memo and an e-mail. The applicant must correct the flaws within 30 days.
  • If the faults are not corrected within 30 days, the Officer will verify them and, if satisfied, the TIN will be created. In this situation, the date of the initial application would be used to determine the effective date of the RC.
  • If the applicant fails to correct the problems identified in the defect letter within 30 days, the application will be refused, and the temporary profile will be terminated after 90 days.

How to Pay the Professional Tax Online in Maharashtra

Online Payment of Profession Tax in Maharashtra is possible by following the steps outlined below –

  • The One must go to the official website of MahaGST and click on ‘e-Payments,’ then choose option that corresponds to status of the Online profession tax payment. 
  • The One must choose applicable TIN/PAN/TAN number of Maharashtra and enter along with the captcha displayed in image.
  • The following step is to choose the Act under which the payment will be made. It should be either the PTRC Act or the PTEC Act for profession tax.
  • The applicant must input further information such as the fiscal year, the period for which profession tax must be paid, location, amount (as per the slab rate), and mobile number before clicking the ‘Proceed to Payment’ button.
  • The payer’s credit/debit card or net banking can be used to pay the profession tax online in Maharashtra. Following successful payment processing, an acknowledgement receipt will be created, which may be downloaded for future reference.

GRAS Payment for Professional Taxes

The Maharashtra government has made available the GRAS (Government Receipt Accounting System) for the gathering of government receipts from various ministries. As an alternative, the assessee can use GRAS to make an Online Payment of Profession Tax In Maharashtra. The entire process on the GRAS site is done electronically. Assesses who do not have access to the internet can pay through the NEFT/RTGS mechanism. The procedure for paying Profession Tax via GRAS is as follows:

  • Go to the GRAS Sales Tax Portal.
  • Choose the type of tax for which payment is necessary.
  • Enter the proper TIN. Enter the 12-digit TIN beginning with 27 without the suffix P for PTRC. Enter the 11-digit TIN beginning with 99 without the suffix P for PTEC. Select the ‘Submit’ option.
  • Following that, pick the suitable office location before inputting the cell phone number. If the name of the employer or individual entity is not presented automatically, the taxpayer can input it manually.
  • In Remark, choose the type of payment; the Form ID will be immediately filled in. The taxpayer must then choose a payment term.
  • Enter payment information such as the amount (as determined by the slab rate), payment mechanism, and bank. Enter the captcha value and then press the ‘Proceed’ button.
  • On the screen, the payment summary will be presented. Click ‘OK’ if everything is correct, which will result in the formation of a GRN (Government Reference Number). The taxpayer must click ‘OK’ once more.  He will then be sent to the bank’s website.
  • Pay with your net bank user id and password.
  • After successful Online payment, an electronic receipt/Challan, MTR 6 will be created and available for download for users. A printout can be obtained for reference. The payment history of challan can be available anytime from GRAS portal.

Individuals Exempt from Paying Profession Tax Online in Maharashtra

Some people are excluded from Online Profession Tax Payment in Maharashtra, including –

  • A member of the armed forces (as defined by the Army, Air Force, and Navy Acts) 
  • A person with physical impairment or mental. Blindness, deafness, and other disabilities are examples of disabilities.
  • A parent of a disabled child 
  • Charitable hospitals located below the taluk level 
  • Badli workers (temporary workers employed in a factory) 
  • Individuals running an educational institute.
  • A foreign citizen who has been employed by the relevant state in India. 
  • Any individual in reside in state of Maharashtra Above the age of 65 years.
  • Women who are Individually acts as agents under the Government’s (MPKBY) Mahila Pradhan Kshetriya Bachat Yojana.

When is the deadline for online payment of profession taxes? Maharashtra

Entities enrolling before the start of the fiscal year or enrolling before the 31st May of the fiscal year have until the 30th June of that year to pay the profession tax.

The profession tax must be paid within one month of the date of enrolment for organisations that register after May 31st of the year.

What is the Penalty for Delaying Online Profession Tax Payment in Maharashtra?

 In the event of a delay in enrolling for the profession tax, providing false or erroneous information, or failing to pay the profession tax on time, the legal entity must pay the penalty determined by the assessing officer under the Maharashtra Profession, Trades, Callings, and Employments Act.

According to the Act, if the employer is late or fails to pay the Online Profession Tax Payment Maharashtra, he would be responsible for simple interest at the rate of 2% per month on the amount of tax due.

Questions and Answers

What is the Maharashtra profession tax?

The state government levies a profession tax on entities, businesses, partnerships, HUFs, professionals, and other persons.

What’s the distinction between registration and enrollment?

Registration is the procedure through which an applicant obtains profession tax registration in Maharashtra. Enrollment is the process through which a certificate of enrolment for profession tax is issued to a new register.

Where do I file my Maharashtra profession tax application?

Professional tax applications must be submitted online.

Do I have to be present in person to register for a profession in Maharashtra?

No, the entire procedure of profession tax registration in Maharashtra is completed online. The applicant would not have to appear in person.

In Maharashtra, who is the appropriate authority for profession tax?

In Maharashtra the appropriate Authority for Profession tax is The Maharashtra state government.

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