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Professional Tax in Maharashtra

Today we are discussing on frequently asked question on  Professional tax Registration in Maharashtra like who will liable to register, Type of Professional tax registration, Documents required for professional tax registration, return frequency and cancellation of Professional tax Number

Steps for Professional Tax Registration is as follow-

I.  Meaning Of Professional Tax

Any person working in Mumbai has to pay professional tax to the government of Maharashtra.  There are two type of professional certificate Professional tax enrollment certificate and Professional tax Registration certificate.

(A) Professional Tax Enrollment Certificate(PTEC)
PTEC has to be taken by the Company, Director of company, Dealer doing business in Maharashtra, Partner of Firm,

(B) Professional Tax Registration Certificate

If any Assessee paying salary more than 7,500 to its employee it’s mandatory to take PTRC Certificate. Payments from employee salary will be deducted and paid to the government.

II. Online Registration Of Professional Tax in Maharashtra (PTEC and PTRC)

Steps for online professional tax registration are as follow

1)      Go to

2)      Click on PT-E Registration

3)      Enter the required detail on box (Applicant name, Pan, Status of Applicant.)

4)      Select Act PTEC or PTRC if required both select both the act.

5)      After login into the accounts Save the Request Id, If you logout from the Site it will be helpful to login again.

6)      Fill the application and click on submit buttons.

7)      Take the print out of Forms and Acknowledgment

8)     Check the date and place on Acknowledgment and attend the above authority on that date will the document list below

Must read  – vat registration in mumbai


. Document Required For  Professional Tax Registration in Maharashtra (PTEC And PTRC)

 Find below the documents required for PTEC and PTRC registration.

  1. Documents required for professional tax registration in Maharashtra of PTRC and PTEC  for company are as follow
(Note : All the Copies of documents must be self-attested )
1.  Proof of Constitution Article and Memorandum of Association  and Certificate of Incorporation
2.  Proof of permanent residential address (Please provide at least 2 documents out of the following documents containing the name and                         present address plus  Copy of Electricity bill is mandatory- if living with somebody else consent letter is required )

  • Copy of Electricity bill is compulsory if not in your name additionally maintenance receipt is also required
  • Copy of passport/driving license/election photo identity card/ration card (Any 2 documents)
3.      Proof of place of business

  • Base Document

o   If let out – a) Rent Agreement b) NOC from owner c) ID proof containing signature of owner

o    Owned – Purchase agreement

o    Rent Free – consent letter

  • Electricity Bill – Compulsory in all case

o   Maintenance Bill if electricity bill is not in name of concerned person

4.    One latest passport size photograph of the applicant (Please do not paste the photo on the printout of application.)
5.    Copy of PAN card of Company and all directors6.    One Cancelled cheque7. VAT/CST/Service Tax Certificate

 2. Documents Required For professional tax registration in Maharashtra Of PTRC and PTEC  For Individual  Are As Follow

(Note : Copies of documents must be self-attested and the originals should be submitted for verification)
1.  Proof of permanent residential address Proof of residence of signatory to application should be provided at least 2 documents out of following: i .    Copy of passportii .   Copy of driving licenceiii .   Copy of election photo identity cardiv.    Copy of property card or latest receipt of property tax of Municipal        corporation/Council/Granmpanchayat as the case may be.v.    Copy of latest paid electricity bill in the name of the    Copy of ration card.
2.      Proof of place of business
i     In case of owner : Proof of ownership of premises (ownership deed or Purchase agreement or any other relevant documents).
ii    In case of tenant  : Proof of Rent Agreement and consent letter of owner supported by Documents showing ownership of owner.
3.    Copy of Income Tax Assessment Order having PAN or copy of PAN card4.    One Cancelled cheque

IV.   Exempted Individuals In Maharashtra From Professional Tax

The Person exempted from the provisions of the Profession Tax Act in Maharashtra:

a)     Senior Citizen (Age Above 65 Years)

b)       Handicapped Person with more than 40 % disability or parent of a physically disabled or mentally retarded child

V.   Professional Tax Return- 

There is no return for person holding the enrollment certificate For employers holding Registration Certificate, the returns to be filed on basis of         annual tax liability amounts are as follows:

  • Annual Profession Tax Liability < Rs. 5000 – Annual Return.
  • Annual Profession Tax Liability >= Rs. 5000 but < Rs. 20000 – Quarterly Returns.
  • Annual Profession Tax Liability >= Rs. 20000 – Monthly Returns.

VI.Professional Tax Payments

Due dates for payment of Profession Tax Enrollment Certificate-

  • For the persons having Enrolment Certificate date of payments in first year  is – 30th June or within 30 days from date of enrolment whichever is earlier
  • After that in subsequent year 30th June.

 VII. Interest on Professional Tax

For any delay in the same, interest @ 1.25% per month will be charged

 VIII. Cancellation of Professional Tax Certificate

1)      Online login into the account make the cancellation Application

2)      Take the print out of Acknowledgement

3)      Submit the following document in department

a)      Application of cancellation with affix of 5 Rs Court fees Stamp

b)      Original Professional tax Certificate

c)       Original Challan Copy

d)      Letter of Authority in favors of person attending department

e)      Closure proof (bank statement, Previous year financial, Salary Register etc)

4)      After submitting all the documents department will cancel the certificate in 30 days, you can check the status online.

5)    Note Till the cancellationdone by the department fill the necessary return.




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  1. I am turned 66 this year. Do I need to cancel the PT Tin or I can just discontinue paying it as according to your article beyond 65 senior citizens are exempted from it.

    Kindly guide.

    And if I have to cancel it then what would be the procedure as I am not able to trace my PT certificate.

  2. I have completed 65 years of age can I claim exemption online? If so how??

  3. I have my Profession Tax Old Number 1210001960682 Maharashtra , Can anyone let me know New PT Number , or the procedure to get it .
    Dr Sugandha D Joshi
    PAN : AARPJ2592D

  4. I am b.a.m.sdoctor.but not should I pay professional tax?n if yes wt is d procedure?@ amnesty reply

  5. If a one started his profession in the year 2014 as a Lawyer, please clarify, Whether he is liable to pay Professional Tax as on today, in the year 2016 ?

  6. I know of a Charitable Temple Trust. They are running an OLD AGE HOME in remote Mumbai.
    01. Does the Trust have to register under PTEC? Or is it Exempt?
    02. The Trust was registered in 1945 but only in 2016 April onwards their Old-Age home became operational.
    Will this be treated as APOB?
    03. So now that they have regular batch of Employees (about 10 of them) all with salaries less than 10000/-. Will only PTRC upload be enough?
    04. What documents will be required to be either “Uploaded” or “Physical submission” to PT at BKC Mumbai?

  7. Y no response from TAX BANYA to my query?

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