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 Mahavat.gov.in
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
III
. Document Required For Professional Tax Registration in Maharashtra (PTEC And PTRC)
Find below the documents required for PTEC and PTRC registration.
- 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 requiredCopy of passport/driving license/election photo identity card/ration card(Any 2 documents) |
| 3. Proof of place of businessBase Documento If let out – a) Rent Agreement b) NOC from owner c) ID proof containing signature of ownero Owned – Purchase agreemento Rent Free – consent letterElectricity Bill – Compulsory in all caseo 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 applicant.vi. 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.
