Checklist for NRI income Tax Filing
March 12, 2023
Relevance of Professional Tax Registration in Maharashtra:
Professional tax is a tax that is levied by the state government.Professional Tax is direct tax deducted from your salary by your employer.The rate of professional tax differs from state to state. The Main act governing professional tax in Maharashtra is the Maharashtra State Tax on Professions, Trades, Callings and Employment Act, 1975.As per the Maharashtra Profession Tax Act, all individuals who are involved in work in a Government organization or private organization in Maharashtra and earn through any other mode must pay professional tax. Professional tax registration is online process , it takes 1-2 days to generate registration certificate. If your starting business in Maharashtra then Professional tax registration certificate is important to be compliance with legal provisions.
What is PTEC and PTRC?
PTEC stands for Professional Tax Enrolment Certificate, which is a certificate obtained by an employer to pay their own professional tax as well as professional practitioners like CA, doctors, etc. Whereas PTRC stands for Professional Tax Registration Certificate, which is a certificate obtained by an employer to deduct and deposit professional tax from employees salary.These Registration are required to conduct business in Maharashtra and also in many other States. In this article we will discuss PTEC in Maharashtra.
What is PTEC Registration In Maharashtra ?
In Maharashtra, it is mandatory to get PTEC registration under for professional tax within 30 days from setting up business within the state. Every person who is engaged in any profession (business or service) excluding Partnership firm or HUF is required to get registered and to pay a profession tax of Rs. 2,500/- p.a. every year after the incorporation or commencement of business. This is applicable to all LLP , business and Companies.
Is PTEC compulsory for GST Registration ?
Yes, any Business or Profession operating for profit motive in Maharashtra need to take profession tax number and pay PT every year by filing appropriate challan and return. Now Maharashtra Profession tax department has made it mandatory for all persons applying for GST registration to get registered under professional tax. Department started sending notices to persons applied for Gst certificate but not having PT certificate. Hence taking PT number before applying for GST is compulsory now.
Who is exempted from professional tax in Maharashtra?
Regulations prescribe a list of persons who are exempted from Professional Tax registration and regulations. The list contains following persons:
- An individual suffering from permanent physical disability (including blindness)
- Any person with Intellectual and Developmental Disabilities (Mental Retardation) specified in the rules made in this behalf
- Parent of physically disabled and mentally retarded children
- Badli workers of the textile industry
- Individuals above 65 years of age
- Those who serve in the Central Para Military Force (CPMF).
- Civilians who are members of the Armed Forces, including both combatants and non-combatants.
- Women exclusively engaged as agents under the Mahila Pradhan Kshetriya Bachat Yojana of Directorate of Small Savings.
GST Notice Received for PTEC registration:
Now Maharashtra Profession tax department has started sending notices for all GST registered dealers who have taken GST but not registered for PT.Every GST registered dealer in Maharashtra whether dealing in taxable or exempt goods also needs to Register under PTEC and pay PT Return.
If you have applied for GST registration and received notice for PTEC registration , you have to take PTEC registration and submit registration details with the GST department along with reply/ clarification to notice by using the GST portal.
How to Apply for PTEC registration:
Registration of professional tax is a fully electronic process and one can complete it from anywhere with the help of the internet. For registration, you need to first log in to website- “ www.mahagov.in “
REQUIRED DOCUMENTS for PTEC registration:
- Pan of the assessee
- Aadhaar Card copy
- Cancelled Cheque
- Passport size photo
- Latest Utility Bills such as Water or Electricity
- Scanned copy of Signature
- Date of Commencement of business
- Email ID and Mobile no of the individual
Click on “New Registration” then the “Instructions” page will appear.Now click on“next” and then the “PAN/TAN Validation” information page will appear. You have to give PAN details to go further.
After that “Temporary Profile creation” page will appear. You have to create a Temporary profile by giving a valid PAN, e-mail Id and mobile number.And this profile will be valid till 90 days for applying the online registration with PAN is user-id and password.All communication will be made on the email Id and mobile given in the temporary profile.
Login by using credentials of temporary profile and select “Existing Users” option from menu option. After that “Act selection” page will appear select PTRC/PTEC Act. E-application (Form I/II) under Professional Act will open.
Provide information: Here the applicant would have to provide all required information in electronic form only. After this an activation link would be sent to the applicant registered mobile number and email. After activating this, you will receive new login credentials.
Upload documents : Now you would have to upload a scanned copy of the documents in the online portal for professional tax in Maharashtra.
Submission of Application:The online application form will not be accepted if it is not complete in all respects and the required documents are not submitted along with the application.After filing the application Form, click on the “Submit” button. After successful submission of Form, an “Application Reference Number” will be available .The submission of application form will be communicated via email.
Issue of Certificate of Registration: If the application is correct and complete in all respects along with relevant documents then the Registering Authority will generate a certificate after verification. The date of uploading the application shall be considered as the date of application for the purpose of determining the effective date of RC.
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