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.
WHO WILL REQUIRE REGISTRATION IN Proffession tax?
(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 (PTRC)
If any Assesse 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.
FEES FOR Professional
TAX RETURN FILING
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:
PROFESSIONAL TAX Enrollment 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.
Steps to Form PTEC
Prepare the PT application
Process the application
Generate the certificate
Profession Tax (PTEC/PTRC)