Professional Tax Registration

PTEC and PTRC — the difference matters

• PTEC — the enrolment certificate, for the entity or professional’s own liability
• PTRC — the registration certificate, for deducting and remitting employees’ professional tax
• A proprietor with no employees generally needs only PTEC
• An employer with salaried staff needs both
• Companies, LLPs and firms need PTEC even where the directors or partners are separately liable

What has to be filed once registered

The filing frequency for PTRC depends on the tax deducted in the previous year — monthly for larger deductors, annually for smaller ones. PTEC is a yearly payment.

A nil return is still due for a period with no employees or no salary paid. Skipping it is treated as a default.

Interest and penalties

• Interest on tax paid late, running from the due date
• Penalty for failure to obtain registration when liable
• Penalty for late filing of returns, charged per return
• Recovery proceedings by the state where dues remain unpaid

How we handle it

1. 1 Deciding what you need We confirm whether you require PTEC, PTRC or both, based on your structure and whether you employ staff.
2. 2 Preparing the application The application is completed with the business, employee and bank particulars.
3. 3 Filing on the state portal Applications are filed on the Maharashtra tax portal with the supporting documents uploaded.
4. 4 Certificates issued The PTEC and PTRC numbers and certificates are issued and handed over with your login.
5. 5 Setting the filing calendar We confirm your filing frequency and due dates so the first return is not missed.

Frequently asked questions