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Professional Tax Enrollment Certificate in Maharashtra

Today we discuss Professional Tax Enrollment Certificate in Maharashtra it is commonly known as PTEC in Maharashtra. in this blog we will discuss who will liable to apply for PTEC, how to apply for PTEC, Due date of PTEC payments and any  PTEC return to be filed or not.

Who is liable to apply for Professional Tax Enrollment Certificate in Maharashtra?

This certificate is to be obtain by every person who is liable to pay tax under this act (other than salary or wages earners in respect of whom tax is paid by employer). The list of person who is liable to pay tax is given under this Act.

When to Apply for Professional Tax Enrollment Certificate in Maharashtra?

A Person has to apply for PTEC certificate within Thirty days from the date he is liable to pay Professional tax. He has to apply with a prescribed application to the Prescribed authority within a prescribed time.

What are the consequences in failure to apply for the PTEC certificate within the time limit?

An Employer who is liable to apply for the enrolment certificate failed to apply for the same within the time required then the Authorised department may levy a Penalty of Rs. Two for each day of delay after giving an opportunity of being heard

What are the consequences of providing false information at the time of application for registration for PTEC certificate?

The prescribed authority may after giving him a reasonable opportunity of being heard, imposes a penalty equal to three times the tax payable under this act.

Due date of Payment for  Professional Tax Enrollment fee 

The Tax due from Enrolled person for each year should be payable as follows:

In respect of Person who is enrolled before commencement of year or enrolled on or before the 31st May: Tax is to be paid befor 30th June or such later date as the Commissioner may by notification in the Official Gazette, specify in respect of that year.

In respect of Person who is enrolled after 31st May: Tax is to be paid within one month of the date of enrollment.

In respect of Person whose rate of Tax is revised: Tax is to be paid within one month of the date of revision.

Is there any lump sum payment scheme for PTEC holder persons?

Yes, there is a lump sum payment scheme for enrolled persons. The person who is required to pay Rs. 2,500/ per year have an option to have Rs. 10,000/- for five years. In between such period if there is any change in the tax rate then there is no effect of the same on Tax already paid.

Online Payment of PTEC

An PTEC payment can be done online by visit on the  website GRAS and  click on the PTEC button and mentioned your PTEC number allocated to you and pay the payments. If you forgot the PTEC number click on know your TIN  and mentioned your name to find the TIN number.

 Due date of filling  PTEC return 

No returns are filling for PTEC holders. Only Tax is to be paid.

Penalty for Non Payment of Professional Tax by PTEC holder

If an enrolled person fails to make the payment of tax within the due date the professional tax authority may levied a penalty equal to 10%, of the amount of tax due after giving an opportunity of being heard.

Slab Rate of Professional Tax Enrollment Certificate in Maharashtra

The Professional Tax for Person other than employees can’t exceeds Rs. 2,500/- Per Annuam. The Professional Tax amount differs from person to person. Every person other than Partnership firm or HUF are liable to pay Professional tax if they are doing any business, profession, trade, calling or employment in the state of Maharashtra. The Slab for each category of person is announced by notification or circulars.

Sr. No. Class of Persons Rate of Tax
(a) Medical Practitioners like doctors, including Medical Consultants and Dentists; Rs. 2500 per Year
(b) Legal Practitioners like lawyers including Solicitor and Notaries; Rs. 2500 per Year
(c)Chief Agents, Insurance Agents, Principal Agents, and Surveyors and Loss Assessors registered or licensed under the Insurance Act, 1938, N.S.S. agents under postal Scheme, U.T.I.     Agents under U.T.I.  Scheme,; Rs. 2500 per Year
 (d) Professional and Technical Consultants, including Chartered Accountants, Architects, Engineers, Tax Consultants, R.C.C. Consultants,  Actuaries and    Management Consultants; Rs. 2500 per Year
(e)All types of Contractors (other than  building contractors covered by any other entry elsewhere in this Schedule); and Rs. 2500 per Year
(f)Commission Agents, brokers and  dalals (other than estate brokers covered by any other entry elsewhere in     this Schedule); Rs. 2500 per Year
(g)Diamond polishers and diamond dressers; having not less than one year’s standing in the profession. Rs. 2500 per Year
(h) Members of Association recognised under the Forward Contracts  (Regulations) Act, 1952 Rs. 2500 per Year
(i) (i) Member of Stock Exchanges  recognised under the Security            Contracts (Regulation) Act,  1956; Rs. 2500 per Year
(i) (ii) Remisiers recognised by the Stock  Exchange; Rs. 2500 per Year
(j) Building Contractors; Rs. 2500 per Year
(k) Brokers, Estate Agents or Plumbers, having not less than one year’s standing in the profession. Rs. 2500 per Year
Directors (other than those nominated by Government) of Companies registered under the Companies Act, 1956, and Banking Companies as defined in the Banking Regulation Act, 1949,Explanation : The term ‘Directors’ for the purpose of this entry will not include the persons who are Directors of the companies whose registered offices are situated outside the State of Maharashtra and who are not residing in the State of Maharashtra. Rs. 2500 per Year
(a) Bookmakers and Trainers licensed by the Royal Western India Turf Club  Limited; Rs. 2500 per Year
(b) Jockeys licensed by the said Club Rs. 2500 per Year
Self-employed persons in the Motion Picture Industry, Theatre, Orchestra, Television, Modelling or Advertising Industries, as follows:
(a) Writers, Actors, Lyricists, Directors,  and Actresses (excluding Junior     Artists), Musicians, Play-back Singers, Editors, Cameramen, Recordist, and  Still-Photographers, Rs. 2500 per Year
(b) Junior Artists, Assistant Directors, Production Managers, Assistant Editors, Assistant Recordists and Dancers. Rs. 1000 per Year
Dealers registered under the Maharashtra Value Added Tax (MVAT) Act, 2002, or Dealers registered only under the Central Sales Tax (CST) Act, 1956, whose annual turnover of sales or purchases,-
(i) is rupees 25 lakh or less Rs. 2000 per Year
(ii) exceeds rupees 25 lakh Rs. 2500 per Year
Occupiers of Factories as defined in the Factories Act, 1948, who are not covered by entry 8 above Rs. 2500 per Year
(1)(A) Employers of establishments as specified in the Bombay Shops and Establishment Act, 1948, where their establishments are situated within an area to which the aforesaid Act applies, and who are not covered by entry 8 – Such employers of  establishments,-
(a) where no employee is employed Rs. 1000 per Year
(b) where not exceeding two  employees are employed Rs. 2000 per Year
(c) where more than two employees  are employed Rs. 2500 per Year
(B) Employers of establishments as specified in the Bombay Shops and Establishments Act, 1948, where their establishments are not situated within an area to which the aforesaid Act applies, and who are not covered by entry 8 –Such employers of establishment,-
(a) where no employee is employed Rs. 500 per Year
(b) where not exceeding two employees are employed, Rs. 1000 per Year
(c) where more than two employees are employed Rs. 2500 per Year
(2) Persons owning / running Cyber Cafes, STD / ISD booths or, other than those run or owned  by Government or by physically handicapped persons; Rs. 1000 per Year
(3) Conductors of Video or Audio Cassette Libraries, Video or Audio Parlours, , Video Game Parlours; Rs. 2500 per Year
(4) Cable Operators, Film Distributors; Rs. 2500 per Year
(5) Persons owning / running conference halls, marriage halls, pool  parlours, beauty  parlours, health centres; Rs. 2500 per Year
(6) Persons running / conducting coaching classes of all types Rs. 2500 per Year
Owners or Lessees of Petrol / Diesel / Oil Pumps and Service Stations / Garages and Workshops of Automobiles Rs. 2500 per Year
Licensed Foreign Liquor Vendors and employers of Residential Hotels and Theatres as defined in the Bombay Shops and Establishments Act, 1948. Rs. 2500 per Year
Holders of permits for Transport Vehicles granted under the Motor Vehicles Act, 1988, which are used or adopted to be used for reward or hire, where any such person holds License or permits for,-
(a) three wheeler goods vehicles, for  each such vehicle Rs. 750 per Year
(b) any taxi, passenger car, for each  such vehicle Rs. 1000 per Year
(c) (i) goods vehicles other than those covered by (a) Rs. 1500 per Year
(c) (ii) trucks or buses Rs. 1500 per Year
for each such vehicle :Provided that the total tax payable by a holder under this entry shall not exceed rupees 2,500 per year.
Money lenders licensed under the Bombay Money-lender Act, 1946 Rs. 2500 per Year
Individuals or Institutions conducting Chit-Funds Rs. 2500 per Year
Co-operative Societies registered or deemed to be registered under the Maharashtra Co-operative Societies Act, 1960 and engaged in any profession, calling or trade –
(i)  State level Societies Rs. 2500 per Year
(ii) Co-operative sugar factories and spinning Mills Rs. 2500 per Year
(iii) District level Societies Rs. 750 per Year
(iv) Handloom weavers co- operative societies Rs. 500 per Year
(v) All other co-operative societies not   covered by clauses (i), (ii),(iii) and (iv)  above. Rs. 750 per Year
Companies registered under the Companies Act, 1956 and engaged in any profession, calling or trade. Rs. 2500 per Year
Each Partner of a firm (whether registered or not under the Indian Partnership Act, 1932) engaged in any profession, calling or calling. Rs. 2500 per Year
Each Co-parcener (not being a minor) of a HUF (Hindu undivided family, which is engaged in any profession, trade or calling. Rs. 2500 per Year
Persons other than those mentioned in any of the preceding entries who are engaged in any profession, calling, trade or employment and in respect of whom anotification is issued under the second proviso to sub-section (2) of section 3 Rs. 2500 per Year

 

 

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10 comments

  1. Sir,

    there is a Register firm but Proprietor is HUF so Huf is liable to pay professional Tax ?

    please reply

  2. A company registered in Maharashtra has 3 foreigner who are Directors. The foreign Directors only attend Board meetings in India. As per Table following Directors are responsible for PTEC.

    Directors (other than those nominated by Government) of Companies registered under the Companies Act, 1956, and Banking Companies as defined in the Banking Regulation Act, 1949,
    Explanation : The term ‘Directors’ for the purpose of this entry will not include the persons who are Directors of the companies whose registered offices are situated outside the State of Maharashtra and who are not residing in the State of Maharashtra.
    My Query : Will these Directors be liable for PTEC. ( As per defination – 2 conditions to be satisfied for exemption – Registered office out of Maharashtra + Directors not resident of Maharashtra ) . In above case, ONLY 1 condition is satisfied

  3. Kamleshrajpurohit

    Sir,
    PTEC Registration is applicable to Teachers?

  4. Sir,
    I m having a shop since 2009. paid income tax from then, now one Inspector came here with this form,
    i hv never paid professional tax. Is it ok to fill all the information like PAN no. AADHAR no.etc.

  5. If any doctor who not practice or studying in same or other fields or housewife is liable to pay professional tax

  6. Kunal Ashok Laharia HUF

    Sir,

    PTEC Registration is applicable to HUF ? please Reply

  7. Sir
    I am goldsmith having shop . Please tell me whether i am required to get registartion of PTEC or not ?

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