PTEC and PTRC Registration in Maharashtra (2026)
Professional tax is a state levy on income earned through employment, trade, callings and professions, and in Maharashtra it is governed by the Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975. Almost every business, professional and employer operating in the state comes into contact with it through two distinct certificates: the Professional Tax Enrolment Certificate (PTEC) and the Professional Tax Registration Certificate (PTRC). This article explains what each certificate is, who needs it, how registration works on the mahagst portal, the current slabs, and the payment and return due dates that apply in 2026.
PTEC and PTRC: what is the difference
Although the two certificates sound similar, they cover different obligations and most businesses in Maharashtra end up needing both.
The Professional Tax Enrolment Certificate (PTEC) covers a person’s or entity’s own professional tax liability. It is required by companies, limited liability partnerships, partnership firms, sole proprietors, directors, partners and self-employed professionals such as doctors, lawyers, architects and consultants. In simple terms, PTEC lets you pay professional tax on your own account for carrying on a business or profession.
The Professional Tax Registration Certificate (PTRC) applies where you employ staff. It authorises an employer to deduct professional tax from employees’ salaries and deposit it with the state government. An employer needs a PTRC once it pays salaries or wages that cross the taxable threshold. A company with employees therefore usually holds a PTEC for its own liability and a PTRC for the tax it deducts from its workforce.
Who needs to register
- Companies, LLPs and firms operating in Maharashtra require a PTEC for their own liability, and directors and partners are generally enrolled as well.
- Self-employed professionals and sole proprietors require a PTEC once they begin practising or trading.
- Any employer paying salaries above the exemption limit requires a PTRC to deduct and remit professional tax on behalf of employees.
- Businesses that both operate on their own account and employ staff will typically hold both certificates.
Registration process on the mahagst portal
Both certificates are obtained online through the Maharashtra Goods and Services Tax Department portal at mahagst.gov.in. The process for professional tax registration is broadly the same for PTEC and PTRC, and applications are commonly processed quickly, often with system-based approval where the PAN is validated successfully.
- Visit mahagst.gov.in and select the option for new registration under Other Acts (Profession Tax) via the e-Services menu.
- Complete the applicant details, using the PAN of the business or individual, which is validated automatically.
- Enter business or professional details, address, constitution and, for a PTRC, the number of employees and their salary details.
- Upload the supporting documents and submit the application.
- On approval, download the PTEC and/or PTRC certificate bearing an 11-digit registration number, which is used for all future payments and returns.
Documents generally required include the PAN of the applicant, proof of address of the place of business, a cancelled cheque or bank details, and photographs and identity proof of the proprietor, partners or directors. Companies and LLPs also provide their incorporation certificate and constitution documents, and PTRC applications include details of employees and their gross salaries.
Professional tax slabs in Maharashtra
The professional tax deducted under a PTRC depends on the employee’s monthly salary or wage. Maharashtra applies separate thresholds for men and women. The rates commonly applied for the current period are set out below; employers should always confirm the figures against the latest departmental notification before running payroll.
Male employees
- Monthly salary up to Rs 7,500: nil
- Monthly salary from Rs 7,501 to Rs 10,000: Rs 175 per month
- Monthly salary above Rs 10,000: Rs 200 per month, and Rs 300 in the month of February
Female employees
- Monthly salary up to Rs 25,000: nil
- Monthly salary above Rs 25,000: Rs 200 per month, and Rs 300 in the month of February
The higher deduction in February ensures the annual professional tax collected does not exceed the statutory ceiling of Rs 2,500 per person per year. For PTEC holders, the liability in most cases is a flat Rs 2,500 per year, and no return is required against the PTEC; only the payment needs to be made.
Payment and return due dates
The compliance calendar differs between the two certificates, and this is where many businesses slip.
PTEC payment
PTEC is a payment-only obligation with no return to file. For entities and individuals already enrolled, the annual PTEC amount is generally payable by 30 June of the financial year. For persons enrolled during the year, the tax is typically payable within one month of the date of enrolment. New enrolments therefore need to check their specific due date rather than assuming the June deadline applies.
PTRC returns and payment
Under a PTRC, the filing frequency depends on the tax liability of the previous year:
- Employers whose professional tax liability in the previous year was Rs 1,00,000 or more file monthly returns, with the return and payment for a month generally due by the last day of the following month.
- Employers whose previous year’s liability was below Rs 1,00,000 file a single annual return, generally due by 31 March covering the financial year.
- Employers registering for the first time are usually required to file monthly returns for the first year, irrespective of the amount.
The Maharashtra tax department periodically issues trade circulars granting one-time relaxations of these deadlines. These reliefs are exceptions rather than the rule, so businesses should treat the standard due dates as binding and verify any relaxation from the official circular before relying on it.
Penalties for non-compliance
Failing to register, pay or file on time attracts a combination of penalty, interest and late fee under the Act. In broad terms:
- Delayed registration or enrolment can attract a penalty for the period of default.
- Late payment of professional tax attracts interest, commonly levied at around 1.25 per cent per month on the outstanding amount, along with penalties in cases of continued default.
- Late filing of a PTRC return attracts a fixed late fee, which can be reduced or waived only where the department permits.
Because the exact penalty and interest amounts depend on the length of the delay and the department’s current notifications, the figures above should be treated as indicative and confirmed for the specific default before payment.
Frequently asked questions
Does a company need both PTEC and PTRC?
Usually yes. A company needs a PTEC to pay professional tax on its own account, and a PTRC to deduct and deposit professional tax from the salaries of its employees. A business with no employees may need only a PTEC.
How much professional tax does a PTEC holder pay each year?
In most cases the annual PTEC liability is a flat Rs 2,500, which is also the maximum professional tax payable by any person in a year. No return is filed against the PTEC; only the payment is made.
Are women employees exempt from professional tax in Maharashtra?
Women employees earning up to Rs 25,000 per month are exempt, a threshold considerably higher than the Rs 7,500 limit applied to male employees. Above Rs 25,000, the standard deduction applies.
How often must an employer file PTRC returns?
Filing frequency depends on the previous year’s liability. Employers with liability of Rs 1,00,000 or more file monthly, while smaller employers file annually. First-year registrants generally file monthly for their initial year.
Where do I register for professional tax in Maharashtra?
Registration is done online on the mahagst.gov.in portal under the Profession Tax option, using the PAN of the business or individual and the required supporting documents.
TAXAJ helps businesses across Maharashtra obtain PTEC and PTRC registration and stay on top of professional tax payments, returns and payroll compliance without missing a deadline. If you would like your professional tax and payroll obligations handled end to end, our team is ready to assist.
