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What is Maharashtra Professional Tax?
It is a state-level tax levied by the Maharashtra Government on salaried employees, professionals, and business owners earning income in the state. The tax is collected by the Sales Tax Department to support state development and welfare funds.
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Who needs to register for Professional Tax in Maharashtra?
Every employer must register for a PTRC, and every self-employed person, freelancer, or business owner must obtain a PTEC. Both registrations are compulsory under the Maharashtra PT Act, 1975.
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What is the difference between PTRC and PTEC registration?
PTRC is for employers to deduct and deposit professional tax from employees’ salaries, while PTEC is for individuals or entities to pay their own professional tax annually.
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Is Professional Tax registration mandatory in Maharashtra?
Yes, all employers, companies, LLPs, and professionals must register to stay compliant. Failure to register may attract monetary penalties and legal action by the authorities.
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What are the Professional Tax rates in Maharashtra?
The tax rates depend on the employee’s salary or business income. The maximum payable amount is ₹2,500 per year, usually deducted monthly from salaries.
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How can I apply for Maharashtra Professional Tax registration?
You can register online through the official Mahagst.gov.in portal. Ebizfiling assists in preparing documents, filing the form, and obtaining your registration certificate quickly.
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What documents are required for registration?
Documents such as PAN, Aadhaar, address proof, incorporation certificate, and employee details are required. Additional documents may apply based on your entity type.
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What is the due date for Professional Tax payment?
Employers must pay PTRC monthly by the last day of the following month, while PTEC holders must pay annually before 31st March to avoid penalties.
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How long does it take to get Professional Tax registration?
It generally takes 5–7 working days after successful online filing, provided all documents are correct and verified by the Maharashtra Tax Department.
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Can I apply for PTRC and PTEC together?
Yes, both applications can be filed simultaneously on the Mahagst portal. Most businesses require both registrations for full compliance.
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What are the penalties for late registration or payment?
A penalty of ₹5 per day is charged for late registration, and interest of 1.25% per month applies to delayed tax payments or return filings.
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Is there any exemption from Professional Tax in Maharashtra?
Yes, certain individuals such as senior citizens (above 65 years) and disabled persons with 40% or more disability are exempt from professional tax.
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Can I register for Professional Tax without GST registration?
Yes, GST is not mandatory. You can use your PAN and business details to apply for PTEC or PTRC independently on the Mahagst portal.
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Is a digital signature certificate required for online filing?
In most cases, OTP-based verification is accepted. However, companies and LLPs may need a valid DSC for authentication on the government portal.
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How do I file Professional Tax returns in Maharashtra?
Employers with PTRC must file monthly or annual returns based on employee count. Ebizfiling helps with timely filing to ensure complete compliance.
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What happens if I don’t pay Professional Tax?
Non-payment can result in interest, penalties, and prosecution. Continuous non-compliance can also impact business registrations or renewals.
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Can freelancers or consultants register for PTEC?
Yes, all self-employed professionals, including freelancers and consultants, must obtain PTEC and pay annual tax as per their income bracket.
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How can I download my Professional Tax certificate?
Once approved, you can log in to your Mahagst account and download the PTRC or PTEC certificate from the “Certificate Downloads” section.
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Can I cancel my registration if my business closes?
Yes, you can apply for cancellation by submitting a closure request with valid reasons and supporting documents to the Maharashtra Tax Department.
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Why choose Ebizfiling for Maharashtra Professional Tax registration?
Ebizfiling ensures 100% accuracy, timely submission, and full compliance support for both PTRC and PTEC registration so you can focus on business growth.