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 earned from professional sources. Professionals working in government or non-government sectors, doctors, lawyers, chartered accountants-they all are responsible for paying professional tax in Maharashtra and get a 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 men||Nil|
|Up to 10,000 for women||Nil|
|7,500 to 10,000||175|
|Exceeds Rs 10,000/-||2,500 per annum to be paid in the 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 challan no MTR-6
|Sr. No||Class of enrolled person||Due Date|
|1||Person who stands enrolled before the commencement of a year or is enrolled on or before 31st May of a year||30th June of that year or such later date as the Commissioner may, by notification in the Official Gazette, specify in respect of that year|
|2||Person who is enrolled after the 31st May of a year||Within one month of the date of enrollment|
|3||Person 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 No||State||Periodicity||Professional Tax Payment Due Date|
|1||Andhra Pradesh||Monthly||10th Of Every Month|
|2||Assam||Monthly||28th Of Every Month|
|3||Bihar||Yearly||30th November In Every year|
|4||Gujarath||Monthly||15th Of Every Month|
|5||Jharkhand||Yearly||31st October In Every Year|
|6||Karnataka||Monthly||20th Of Every Month|
|7||Kerala||Half Yearly||31st August & 28th February|
|8||Madhya Pradesh||Monthly||10th Of Every Month|
|9||Maharashtra||Monthly||Last Date Of Every Month|
|11||Meghalaya||Monthly||28th Of Every Month|
|12||Odisha||Monthly||Last Date Of Every Month|
|14||Puducherry||Half Yearly||30th June & 31st December|
|15||Sikkim||Quarterly||31st Jul, 31st Oct, 31st Jan, 30th Apr|
|16||Tamil Nadu||Half Yearly||30th September & 31st March|
|17||Telangana||Monthly||10th Of Every Month|
|18||West Bengal||Monthly||21st of Every Month|
B) Profession Tax Registration Certificate (PTRC) holder
Tax is to be paid in Challan No MTR-6, and online returns should be submitted in Form IIIB. Before submission of the online return, the Employer has to enroll himself for e-services (one-time activity).
(For detailed 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.No||Periodicity||Tax Liability during the previous year||Due Date for payment and e-return filling|
|1||Yearly||Tax Liability is less than Rs 50,000/-||31st March of the Financial Year to which the return relates|
|2||Monthly||Tax Liability is equal to or more than Rs 50,000/-||The last date of the month to which the return relates|
1) An employer registered under this Act shall furnish a 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)
How employer can register for Professional Tax ?
What are the criteria to get registered ?
When can employer get register ?