Professional Tax Due Dates in Maharashtra, PT Due Dates 2020

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Professional Tax Due Dates in Maharashtra: Tax Calendar under Profession Tax Act 1975. Check Various Due Dates Maharashtra Professional Tax. Like other states in India, the Maharashtra Government also levies professional charges on the income earn from professional sources. Professionals working in government or non-government sectors, doctors, lawyers, chartered accountant- they all are responsible for paying professional tax in Maharashtra and get a certificate of Certificate of Enrolment from the concerned authority.

Due date chart for Profession Tax in Maharashtra. After Providing “Maharashtra VAT MVAT Due Dates – Returns & Payments” here we provide MVAT Professional Tax Due Dates. Check Tax Due Dates for Professional Tax in Maharashtra. Now scroll down below n check “Professional Tax Due Dates in Maharashtra”

Must Read – Updated Professional Tax Rates in Maharashtra

Professional Tax Rates in Maharashtra

Monthly salary (in Rs.)Tax (in Rs. Per month)
Up to 7,500 for menNil
Up to 10,000 for womenNil
7,500 to 10,000175
Exceeds Rs 10,000/-2,500 per annum to be paid in following manner

(a) rupees two hundred per month except for the month of February

(b) rupees  three hundred for the month of February

Professional Tax Due Dates in Maharashtra

  • For the business, enrolling before the commencement of the year or enrolled before 31st May of the financial year, the last date of the profession tax payment is 30th June of that year itself.
  • In case of enrolments post 31st May, professional tax needs to be paid within 30 days of the date of enrolment.

A) Profession Tax Enrollment Certificate (PTEC) holder

Tax is to be paid in chalan no MTR-6

Sr. NoClass of enrolled personDue Date
1Person who stands enrolled before the commencement of a year or is enrolled on or before 31st May of a year30th June of that year or such later date as the Commissioner may, by notification in the Official Gazette, specify in respect of that year
2Person who is enrolled after the 31st May of a yearWithin one month of the date of enrollment
3Person who is enrolled and the rate of tax at which he is liable to pay tax is revised.Within one month of the date of such revision.

E-payment facility is available for PTEC holders.

Professional Tax Due Dates All States

S NoStatePeriodicityProfessional Tax Payment Due Date
1Andhra PradeshMonthly10th Of Every Month
2AssamMonthly28th Of Every Month
3BiharYearly30th November In Every year
4GujarathMonthly15th Of Every Month
5JharkhandYearly31st October In Every Year
6KarnatakaMonthly20th Of Every Month
7KeralaHalf Yearly31st August & 28th February
8Madhya PradeshMonthly10th Of Every Month
9MaharashtraMonthlyLast Date Of Every Month
10ManipurYearly30th March
11MeghalayaMonthly28th Of Every Month
12OdishaMonthlyLast Date Of Every Month
13MizoramYearly30th June
14PuducherryHalf Yearly30th June & 31st December
15SikkimQuarterly31st Jul, 31st Oct, 31st Jan, 30th Apr
16Tamil NaduHalf Yearly30th September & 31st March
17TelanganaMonthly10th Of Every Month
18West BengalMonthly21st of Every Month

B) Profession Tax Registration Certificate (PTRC) holder

Tax is to be paid in chalan No MTR-6, and online return should be submitted in Form IIIB. Before submission of online return Employer has to enroll himself for e-services (one time activity).

(For detail process of enrollment of PTRC e-services and filling of e-return, please see the demo at www.mahavat.gov.in >> e-services >> Instruction Sheets for e-services >> PTRC e-services Enrollment and e-return)

S.NoPeriodicityTax Liability during previous yearDue Date for payment and e-return filling
1YearlyTax Liability is less than Rs 50,000/-31st March of the Financial Year to which the return relates
2MonthlyTax Liability is equal to or more than Rs 50,000/-The last date of the month to which the return relates

Note :-

1) An employer registered under this Act shall furnish monthly return as per the provisions of clause (c) of sub-rule (3) of rule 11 till the end of the year in which he is granted the certificate of registration Date 14/7/211

2) Filling of e-return for all PTRC holders is made mandatory vide Government Notification VAT/AMD.1010/IB/PT/Adm-6 Date 14/7/2011

3) E-payment is made mandatory to all PTRC holders w.e.f. 1/7/2012 vide Government Notification No PFT.1012/ C.R.29/ Taxation-3 Date 14-June-2012.

For detail process of e-payment please see the demo available at www.mahavat.gov.in >> e-services >> Instruction Sheets for e-services >> PT e-payment Demo)

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