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Overview on Professional Tax Registration in Maharashtra

The state government may impose a tax on a profession, trade, or occupation. This tax affects salaried workers and professionals like chartered accountants, attorneys, and physicians. Article 276 of the Indian Constitution grants the state government the authority to impose a professional tax.

The Maharashtra State Tax on Professions, Trades, Callings and Employment Act, 1976 mandates that all individuals, whether salaried or not, are subject to profession tax. In Maharashtra, even corporate entities are required to pay professional tax.

Depending on the applicable slab rate, which can be made only after obtaining the profession tax Registration, the online profession tax payment in Maharashtra can be made on MahaGST.

Maharashtra Professional Tax Payment Regulation Authority

The Maharashtra State Tax on Professions, Trades, Callings and Employment Act, 1976 governs the online payment of profession taxes in Maharashtra. All organisations, people, and businesses with Maharashtra incorporation are required to pay this tax in accordance with the demands of the responsible state body.

Advantages of Online Professional Tax Registration in Maharashtra

This is a list of the advantages Professional Tax Registration in Maharashtra.

Improved morale

The Maharashtra profession tax payment made online boosts employee morale since it shows that the taxpayer is committed to following strict standards and abiding by the law.

Increased Profitability

Increased Profitability: Companies can save costs associated with complying with various rules and regulations by making professional tax payments online in Maharashtra, which can ultimately result in an increase in business efficiency.

Enhanced trust

Regularly paying your profession tax online in Maharashtra promotes a positive work environment and boosts your partners' trust in one another.

An increase in production.

Also, it can result in higher productivity because businesses will be able to offer top-notch legal services to employees, raising their marketability.

Security

Online professional tax payment in Maharashtra is required for businesses in several nations to ensure protection and fair treatment in a variety of circumstances, such as while running any form of business or providing services, etc.

Maximum adherence

Companies can prevent any fines linked with non-compliance by always ensuring compliance with the relevant rules and regulations through online professional tax payment in Maharashtra.

Maharashtra's slab on profession taxes

The person must calculate their professional tax liability based on their gross earnings and the tax bracket that the state government that is levying the tax has set forth in order to facilitate an adequate online professional tax payment in Maharashtra. The corresponding tax bracket is listed below.

Monthly Salary

Tax levied

Up to INR 7,500 for men.

NIL

Up to INR 25,000  for women.

NIL

From INR 7,500 to INR 10,000.

INR 175

INR 10,000 and above

INR 200 (INR 300/- for the month of February)

Who is in charge of gathering profession tax?

The Commercial Tax Department is in charge of collecting professional taxes, which are eventually paid to the municipal corporation's treasury.

Who is in charge of making online Maharashtra profession tax payments?

Employers are responsible for deducting and paying employees' professional taxes to the state government in accordance with any financial thresholds specified by the applicable State's laws. This is true in cases where there are employees involved.

Employers (corporation, sole proprietorship, partnership enterprises, etc.), who are also individuals with a trade or profession, are required to pay profession tax in respect of their respective businesses on the basis of the Maharashtra-established monetary threshold.

In this situation, the employer must register and obtain both the profession tax registration certificate and the profession tax enrolment certificate in order to be eligible for online payment of profession tax on his trade or profession and to be able to withhold tax from his employees and pay for it. Also, depending on the laws of each state, each office may require a separate registration.

Those who run freelance enterprises without hiring any staff must also register themselves according to the Maharashtra tax slab.

A professional tax levy is available, nonetheless, for the exemptions that the relevant State grants to specific groups.

Describe PTRE/PTEC

The business acting as the Employer must get a professional tax registration certificate (PTRC). The corporation is required to obtain a Profession Tax Enrollment Certificate (PTEC) for both its own existence and that of any subsidiary participating in the profession (and, of course, business) in the state of Maharashtra.

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Documents needed to obtain PTRC/PTRE for Professional Tax Registration in Maharashtra

For the purpose of paying profession tax online in Maharashtra, the assessee must make sure to obtain PTRC/PTRE for Professional Tax Registration in Maharashtra, and the Documents are stated below:

  • Aadhar Card Details
  • Passport Sized Photograph
  • Utility Bills
  • PAN Card
  • Details of the Business
  • Mobile and Email ID of Individual
  • Information on Employees at the Workplace
  • Cancelled Cheque
  • Date of incorporation of a Business
  • Photo Signature of a Taxpayer

Application process for PTEC or PTRC Professional Tax Registration in   Maharashtra

To obtain Professional Tax Enrolment Certificate and Professional Tax Registration in Maharashtra, the applicant must adhere to the following process.

Requesting a certificate

The application process for the Professional Tax Enrolment Certificate and Professional Tax Registration in Maharashtra, which will be utilised for Maharashtra's online profession tax payment, is described below.

Visit the Maharashtra GST Portal's official website

The applicant must sign in to the Maharashtra GST Portal's official website and choose "New Registration under various Acts" before the "Instructions" page is displayed in order to register for E Registration.

Search for the applicable guidelines

The instruction page, which the applicant must review, contains comprehensive instructions regarding the application process flow and a list of Documents.

PAN/TAN Validation"

The applicant must validate the PAN / TAN in the following stage by giving the necessary information.

Establishment of a temporary profile

A valid PAN, email address, and mobile number must be provided by the applicant in order to create a temporary profile. The profile will be valid for applying for online registration with PAN, user-id, and password for 90 days after it has been successfully created.

Log in with the temporary profile's credentials.

Once the temporary profile has been created, the applicant must log in using those credentials.

Make the proper decision.

The dealer must choose the "Existing Users" option from the menu after entering their login credentials, then choose the appropriate act from the "Act selection" page. The e-dealer may select numerous Acts for registration in a single application. But the applicant must choose the PTRC/PTEC Act from the available checkboxes in the "Acts for Registration" area.

E-application submission

The applicant must fill out Form I/II) under the Profession Act after making the necessary selections and choosing PTRC/PTRE before being allowed to access the online application.

Giving the Necessary Information

The applicant must input the pertinent information in the appropriate fields or choose from the drop-down lists, and they must be sure to complete any fields with an asterisk (*), which indicate that they are required fields.

PAN/TAN must be obtained before submitting an application for registration. The form's choice of the constitution should follow the PAN. If a dealer selects all Acts, the forms will appear in the following order: MVAT, CST, Luxurious, PTRC, SCPT, ET, and finally, PTEC.

It should be reminded that if the online application form is not complete or the necessary necessary papers are not presented with the application, the application will not be accepted.

Applicants Signature

The applicant must choose the "Status of the signatory" option and enter the necessary information. Depending on the dealer's constitution, the application should be signed. The signatory, manager, or authorised person(s) must digitally sign or upload their signature at the appropriate location(s) while submitting the application and related paperwork.

Application Submission

The applicant must press "Submit" after submitting the application form. An acknowledgement with an "Application Reference Number" will be made available for download on the confirmation page following the Form's successful submission. The completed application form and its PDF attachment will be sent to you via email.

Application Verification by the Required Authorities

Before submitting the application form, the MSTD portal shall perform preliminary verification/validation of the application, including real-time PAN validation with the NSDL portal, Aadhaar No. validation with the UIDAI portal, IGR details validation with the IGR portal, and electricity bill utility validation with the appropriate service providers, such as Tata Power, MSEB, BEST, Reliance Energy, and Toronto, as well as issuance of TIN by the MSTD Department through inter-portal connectivity.

Certificate of Registration Issued

  • If the application is accurate, comprehensive, and includes all necessary supporting paper works, the Registration Authority will generate a TIN after verifying it.
  • The date of uploading the application will be taken into account for establishing the effective date of the RC if the application is qualified for registration.
  • Certificates of registration will be provided by email and regular mail. The registration certificates will be made available on the portal in a downloadable format with the digital signature of the relevant certifying body, eliminating the need for applicants to travel to MSTD offices to obtain them.

Denial of the Application for Professional Tax Registration in Maharashtra

  • If the application is deemed to be flawed, a defect memo and email will be sent to the applicant. The applicant has 30 days to fix the issues.
  • The Officer will verify that the flaws have been fixed within 30 days, and after being satisfied, the TIN will be created. In this scenario, the first application date would be used to calculate the RC's effective date.
  • The application will be rejected and the temporary profile will be terminated after 90 days if the applicant doesn't fix the issues listed in the defect memo within 30 days.

How Can I Pay My Maharashtra Profession Tax Online?

You can pay your profession tax online in Maharashtra by following the steps listed below:

  • The assessee must go to the GST Department website of the Maharashtra Government, click on "e-Payments," and then select the appropriate option according to the state of the profession tax payment.
  • The next step is for the assessee to choose the appropriate TIN, PAN, or TAN number and enter it along with the captcha shown in the image.
  • The Act under which the payment is to be paid must be chosen next. Either the PTRC Act or the PTEC Act should apply to professional taxes.
  • Further information such as the financial year, the time frame for which professional tax must be paid, the location, the amount (based on the slab rate), and the applicant's cell phone number must be entered before clicking the "Proceed to Payment" option.
  • The payer's credit/debit card or net banking can be used to make the online payment of professional tax in Maharashtra. An acknowledgement receipt will be issued following the payment's successful processing and can be downloaded for future use.

Paying profession taxes using GRAS

Via the GRAS, the Maharashtra government has made it possible for many ministries to collect government receipts (Government Receipt Accounting System). As an alternative, the assessee may use the GRAS service to make an online payment of profession tax in Maharashtra. On the GRAS platform, the entire procedure is electronic. The assesses can also use the NEFT/RTGS mechanism to pay if they do not have access to net banking. The following is the procedure for paying profession taxes through GRAS:

  • Visit the GRAS's Sales Tax Portal.
  • Choose the kind of tax for which a payment is necessary.
  • Type in the right TIN. Enter the 12-digit TIN without the P suffix for PTRC, beginning with 27. Enter the 11-digit TIN without the P suffix, beginning with 99, for PTEC. Choose "Submit" from the menu.
  • Next, choose the appropriate office location before inputting the cellphone number. The taxpayer can manually enter the employer's or individual entity's name if it isn't automatically presented.
  • Choose your preferred payment method in Comment, and the Form ID will be filled in for you. The taxpayer must then decide on the payment period.
  • The amount (calculated based on the slab rate), the payment method, and the bank must all be entered. After entering the captcha value, click "Proceed".
  • On the screen, the payment summary will appear. If the information is correct, click "OK," which will result in the creation of GRN (Government Reference Number). The taxpayer must select "OK" once more. He will then be pointed towards the bank's website.
  • Use your Net Bank user ID and password to make a payment.
  • An electronic receipt in the form of a challan MTR 6 will be generated after a successful payment and can be downloaded or printed for future use. On the GRAS website, you can examine the payment history.

Maharashtra residents who are exempt from paying profession taxes online

Several people are excused from paying their profession taxes online in Maharashtra, including:

  • Police Officer (Governed by Army, Air Force, Navy Act).
  • An individual with a physical or mental impairment. Blindness, deafness, etc. are examples of disabilities.
  • Parent of an individual with a disability.
  • In areas that are below the taluk level, charitable hospitals can be found.
  • Badli personnel (temporary workers that are employed in a factory).
  • People in charge of an educational institution.
  • A foreign national who has worked for the concerned state.
  • Anyone over the age of 65.
  • Women employed primarily as agents under the Mahila Pradhan Kshetriya Bachat Yojana of the government.

What is the Maharashtra Profession Tax Payment Due Date?

The final date for paying the profession tax is June 30 of the same year for entities enrolling before the start of the year or enrolling before May 31 of the FY.

The profession tax for entities that enrol after May 31 of a given year must be paid within one month of the enrolment date.

What is the Penalty for a Maharashtra Online Profession Tax Payment Delay?

The legal entity must pay the fine under the Maharashtra Profession, Trades, Callings and Employments Act as determined by the assessing officer in cases of late enrolment under the profession tax, fraudulent or erroneous information disclosure, or late payment of the profession tax.

According to the Act, the employer would be responsible for paying simple interest at a rate of 2% per month of the amount of tax payable in the case of any delay or failure in relation to the Online Profession Tax Payment Maharashtra.

Frequently Asked Questions

The state government imposes a tax known as a "profession tax" on organisations, businesses, partnerships, HUFs, professionals, and other people.

The process of registering allows the applicant to obtain registration for the Maharashtra profession tax. The process of enrolling is where a new registrant is given a certificate of enrolment for profession tax.

The professional tax application must be submitted online.

No, the entire Maharashtra profession tax registration process is conducted online. The applicant wouldn't have to show up in person.

In Maharashtra, the state government is the appropriate authority for profession tax.

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