Professional tax online registration professional tax. The total amount of professional tax paid during the year is allowed as deduction under the income tax act. In fact, epayment is mandatory for those making the payment monthly. Professional tax in india statewise professional tax slab. The information contained in this website is for general information purposes only. Those who are applying to classi to classv in civil shall employ qualified. As per this, the professional tax liability limit for submission of returns for certain people has been increased from the existing rs. Levied under article 276 2 of the indian constitution, professional tax is. Profession tax is deductible under section 16 iii of the income tax act according to. From 1st april 2012 onwards, the application for registration ptrc and enrolment ptec under profession tax act should be electronically uploaded in form i or form ii respectively, as provided on the website of the sales tax department, government of maharashtra i. Commissioner, corporation area, employer, month, person, profession tax, salary or wage, tribunal amendments appended.
The maharashtra state tax on profession, trades, callings and employments act, 1975 act 16 of 1975 keywords. Professional tax forms in excel fillable pdf finotax. The procedure for obtaining certificate of enrolment and certificate of registration under the profession tax act has been further simplified by providing for a combined online application form for mvat, cst and pt w. A pdf of chalan will get generated when the user clicks on view chalan. We can apply help you obtain professional tax registration in 5 10 working days. Whereas, the function of a ptrc is to permit the employer government or nongovernment to deduct professional tax from the. Professional tax is a tax levied at the state level in india. You are required to make payment and file returns monthly if your tax liability is over rs. Professional tax is a state tax, imposed by a state government on account of the infrastructure it provides to you so that you can carry out your profession in that state. State here the name of the employer as entered in the certificate of registration 2. If you are applying for first time choose this option. In the schedule appended to the maharashtra tax on the entry of goods into local areas act, 2002, after entry 16, the following entry shall be added, namely.
The purpose is to collect revenue for the purpose of implementing employment guarantee scheme. Under the act profession tax department of goods and. As per rule 44 of the odisha state tax on professions, trades, callings and employments rules, 2000, where the applicant for registration is also an assesse, he shall be liable to obtain a certificate of enrolment followed by a certificate of registration. Jul 18, 2017 the professional tax is also levied on slab basis as income.
Check various due dates maharashtra professional tax. Mar 31, 2012 from 1st april 2012 onwards, the application for registration ptrc and enrolment ptec under profession tax act should be electronically uploaded in form i or form ii respectively, as provided on the website of the sales tax department, government of maharashtra i. Jan 30, 2018 yes, you should register for ptrc also. Goods and service tax allocation of gst taxpayers to state authorities as on 08. Indias biggest indirect tax reform since 1947 looks it has finally the goods and service tax.
Application for permission to furnish return for a yearfillable pdf form 9 mp return for personsfillable pdf returncumchallan maharashtra returncumchallan challan form maharashtra professional tax challan form form i odisha application for registration amendmentcumcertificate of registration in excel form ii odisha. Professional tax in maharashtra some important information. A person earning income from salary or professions such as chartered accountants, company secretaries, lawyers, etc. Gujarat goods and services tax bill 2017 english gujarat goods and services tax bill 2017 gujarati the gujarat goods and services tax rules,2017 amended up to 2542018 faq on model gst law. Profession tax, directorate of commercial taxes,government of west bengal. Professional tax maharashtra professional tax slab in. Form pti bihar, application for registrationfillable pdf. Ptec permits to pay the professional tax of the business entity private ltd, public ltd, opc, etc and also of the owner or professional sole proprietor, partner, director, etc.
This form of tax was first levied in india in the year 1949 and the power to levy professional tax has been given to the states by way of clause 2 of. Maharashtra profession tax one time payment of tax scheme. Professional tax registration in maharashtra professional tax. This must be done by the last day of the subsequent month.
Dear taxpayers, database of profession taxpayers is being updated. Registration of the office in the state of maharashtra. Block will be used to display browser versions to be supported by portal. The maharashtra state tax on profession, trades, callings and. Download professional tax forms for ap, bihar, chhattisgarh, gujarat, karnataka, mp, maharashtra, orisha, telangana, tamil nadu and wb in excelfillable pdf.
Employer such as company, partnership firm, propritery firm who have salaried people, they collect tax professional tax is collected by the who collects professional tax. Professional tax in india statewise professional tax. The scheme is available only to enrolled persons registration under ptec is compulsory. In this article we discussed step wise registration procedure for professional tax registration certificate ptrc in maharashtra.
Maharashtra professional tax slab rate, latest news. What is professional tax and professional tax slab rate in. Appointment of women recovery agent under professional tax and their incentive. Maharashtra stateamendt to tax on professions, trades, callings and employments rules, 19756. Know step by step process for professional tax registration, how to do pt registration, professional ex enrollment certificate in maharashtra, professional. Jan 24, 2019 application for permission to furnish return for a yearfillable pdf form 9 mp return for personsfillable pdf returncumchallan maharashtra returncumchallan challan form maharashtra professional tax challan form form i odisha application for registration amendmentcumcertificate of registration in excel form ii odisha. Profession tax enrolment user manual 2014 2 first time application a step by step road map this is the view of home page for online enrolment of profession tax. Marathi professional tax ereturn filling iii b form on mahagst new site duration. Maharashtra professional tax amendment in ptec and ptrc. Apply for professional tax registration online in india. Get profession tax forms for andhra pradesh, assam, bihar, chattisgarh, gujarat, kerala, madhya pradeshmp, maharashtra, odisha, telangana ts, tamil nadu and west bengal here. For first time users, the tax payment facility facility can be availed only after you register for the same. It is collected by the state government by every individual who earns a living through mediums like trade, employment, or professional. Professional tax in india updated on may 6, 2020, 18906 views.
This is a type of tax that needs to be paid by each and every individual earning income. The professional tax slab rates on salary and wages in maharashtra are as follows. Heshe has to file a return in the department as the given time. State here status such as proprietor, partner, director, manager, secretory or officerincharge. Do you wish to close this existing session along with the other tab if any. The professional tax registration procedure is very easy. Xxi, form of authority to attend before any profession tax authority. Produce quality pdf files in seconds and preserve the integrity of your original documents. As per new notification, entities having a professional tax liability of more than rs. Maharashtra professional tax payment request form new 01 author. Form 14 a, application for obtaining authorisation for working as a recovery. Professional tax is the tax by the state governments in india.
Professional tax in maharashtra is governed by the maharashtra state tax on professions, trades, callings and employment act, 1975 which came into effect from 1 st april 1975. Professional tax rates in maharashtra mumbai professional. Jan 24, 2019 download profession tax maharashtra form iii, return cum challan in excel format by finotax which you can fill before print on your pc laptop. Download profession tax maharashtra form iii, return cum challan in excel format by finotax which you can fill before print on your pc laptop. The professional tax is also levied on slab basis as income. Now pay tax under ptec and ptrc together in one challan. Apr 24, 2019 the state of maharashtra has passed an act known as the maharashtra state tax on professions, trades, callings and employments act, 1975 with the purpose to collect revenue to be used in employment generation guarantee scheme.
How to file online professional tax return youtube. Different states have varying methods of calculating professional tax. How to pay professional tax online maharashtra professional. The government of maharashtra of also revised its professional tax slab rates for the financial year 201516. Here are three important points that one needs to know and understand in detail.
Procedure for registration of ptrc profession tax registration. Registration 1 every employer, other than any officer of the central government, railways or the state government, liable to pay tax under section 4 shall obtain a certificate of registration from the profession tax assessing authority in such manner and form as may be prescribed. How does employer collects profession tax form salary. How to apply online for profession tax registration. While we endeavour to keep the information up to date, we make no representations or warranties of any kind, express or implied, about the completeness, accuracy, reliability, suitability or. Form xxi see rule 28a of the maharashtra state tax on professions, trades, callings and employments rules. This online registration facility is available to all resident dealerspersons. The employer needs to get a certificate of registration from the concerned authority to be able to deposit the deducted profession tax. What is professional tax and professional tax slab rate in india. Sales tax registration certificate in form ii, rule 41 as provided by maharashtra state sales tax act maharashtra act no. The application for pt registration in form i and in form ii for enrolment. The maximum amount of pt that may be levied by any state in a financial year is rs 2500. Its apply on those peoples or applied to salaried employees like chartered accountants, lawyer and doctors.
Payment of professional tax in maharashtra can be done quickly on the mahavat website. In case you are a business owner and have employees under different states working for you, then you will have to get a professional tax registration for all the states. Department of goods and services tax department of goods. Profession tax faqs registration 1 who is liable to pay profession tax in the state of maharashtra. There are the following states which impose this tax karnataka, west bengal, andhra pradesh, maharashtra, tamil nadu, gujarat, assam, chhattisgarh, kerala, meghalaya, orissa, tripura and madhya pradesh. Any person who is engaged in any profession, trade, callings and employment in the. Maharashtra professional tax payment request form new 01. The gst subsumes various central indirect taxes including the central excise duty,countervailing duty,service tax,etc.
It offers special privileges for women professional tax payers. Profession tax act, 1975 maharashtra i purpose and scope the maharashtra state tax on professions, trades, callings and employments act, 1975 profession tax act has come into operation from 141975. Professional tax is a tax which is governed by state government. The maharashtra state tax on professions, trades, callings and employments act, 1975.
The constitution 122 amendment bill,2014 seeks to amend the constitution to introduce the goods and service taxgst. Before applying for registration in formi, commercial entities are required to go through the process of eenrolment. The maharashtra state tax on professions, trades, callings and. Maharashtra profession tax otpt schemesummary and practical guide. This must not be confused with the definition of other professionals such as doctors or lawyers. In a notification issued in 2019, the government of maharashtra has amended rule 1 and rule 281 of the maharashtra state tax on professions, trades, callings and employments rules, 1975. Registration for profession tax can be done on the single window portal. Maharashtra professional tax amendment in ptec and ptrc return. The state of maharashtra has passed an act known as the maharashtra state tax on professions, trades, callings and employments act, 1975 with the purpose to collect revenue to be used in employment generation guarantee scheme. Like other states in india, the maharashtra government also levies professional charges on the income earn from professional sources.
An employer has to apply for ptrc certificate within thirty days from the date he is liable. Accurate professional tax slabs, benefits for odisha. The application for pt registration in form i and in form. Sapke60460 dear gurus, this document comprises the steps for configuring the professional tax for maharashtra. Professional tax is a tax levied on the income earned by salaried employees and professionals, including chartered accountants, doctors and lawyers, etc. The orissa state tax on professions, trades, callings and employments act, 2000. Professional tax can be defined as a tax that is levied by a state government on all individuals who earn a living through any medium. Online payment of profession tax in maharashtra vakilsearch. New template of form e 704 audit report for fy 201819 is deployed on mahagst site in downloads forms electronic forms e704. Professional tax is collected by the employers from the monthly salaries. Professionals working in government or nongovernment sectors, doctors. Accurate professional tax slabs, benefits for tamil nadu. Professional tax is a tax which is levied by the state on the income earned by way of profession, trade, calling or employment.
Jul 10, 2012 10 july 2012 yes, a private limited company is required to get two profession tax numbers. Professional tax due dates in maharashtra, pt due dates 2020. Ptec is the corporate liability of the company registered in the state of maharashtra. What are the documents required for professional tax. Following are the persons which require itself to be registered with the professional tax department of maharashtra are. As we know professional taxes apply on professionals like employers, lawyer, chartered accountant.
Exemption from payment of late fee us 6 3 of the maharashtra state tax on professions, trades, callings and employments act, 1975. The professional tax, in maharashtra, is regulated by the maharashtra state tax on professions. Our professional tax expert will assess your business and preparecollect the documentation for professional tax application with the state government. Maharashtra government has amended section 5,8 and 9 of maharashtra state tax on professions, trades, callings and employments act, 1975. The maharashtra state tax on profession, trades, callings. Anyone earning an income from salary or anyone practicing a profession such as chartered accountant, company secretary, lawyer, doctor etc. Professional tax registration form for maharashtra citehr. Professional tax is a tax collected by state governments from the professionally occupied business entities.
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