PROFESSION TAX FAQs
Registration
1) Who is liable to pay Profession Tax in the State of Maharashtra?
Ans : Any person who is engaged in any profession, Trade, callings and employment in the
State of Maharashtra is liable to pay Profession Tax. A person includes Hindu undivided
family, firm, company, corporation or other corporate body, any society, club or
association.
2) What are the types of Profession Tax payers?
Ans : There are 2 types of Profession Tax payers
a) Profession Tax Enrollment Certificate (PTEC) : Any person engaged in Profession,
Trade and Callings and falling under one or the other of the classes mentioned in the
second column of Schedule I shall obtained PTEC
b) Profession Tax Registration Certificate (PTRC) : Every employer who has
employed even a single employee whose salary is above the prescribed limit for
deducting Profession Tax shall obtain PTRC.
3) What is the time limit to apply for Enrollment / Registration?
Ans : A person / employer shall apply within 30 days of becoming liable to pay tax.
4) Which forms to be used for applying PTEC and PTRC. What is the method of
application?
Ans : The person who is liable to obtain PTEC shall apply in Form II and an employer who is
liable to obtain PTRC shall apply in Form I. Both the applications shall be made online
on Maharashtra Goods and Services Tax Department’s (MGSTD) web-site
www.mahagst.gov.in
5) Whether I have to create profile for application of PTEC and / or PTRC?
Ans : Every entity who wants to apply for registration for any of the Act govern by MGSTD
shall create profile on www.mahagst.gov.in.
a) If any applicant has already obtained registration under any of the Act and wants to
apply for registration under another Act shall create his profile by selecting option
“Create Profile for New System” under “Log in for e-services”. After creation of
profile he can use the e-services also.
b) applicant other than ‘a’ above shall create his profile by selecting option “ New Dealer
Registration” under “Other Acts Registration”.
6) What are the documents required to be uploaded along with application?
a) For PTEC no documents is required to be submitted.
b) For PTRC the list of required documents is given in Trade Circular 20T of 2017 Dt
16/6/2017.
7) What are the penalty provisions, if I apply late for registration / Enrollment?
Ans : As per Section 5(5) of PT Act, where an employer or a person liable to registration or
enrolment has failed to apply for such certificate within the required time, the prescribed
authority may, impose penalty of rupees five for each day of delay in case of such
employer and rupees two for each day of delay in case of such person
8) How do I know that the application submitted by me is in order or any query has been
raised against my application?
Ans : If the query is raised against the application a defect memo is sent of the registered mail-
ID of the applicant. Applicant has to comply the query within 30 days from the date of
query raised. If he do not comply within 30 days, his application gets rejected. However
he can reapply using the same application again. He can check the status of his
application by entering his PAN at “RC Download” in “Other Acts Registration”.