Professional tax being levied by the state government is different in different states. Every state has its own laws and regulations to govern the professional tax of that particular state. However, all states follow a slab system based on income to levy professional tax.

Professional Tax (PT) in Maharashtra is a state-level tax levied on individuals and entities engaged in any profession, trade, calling, or employment within the state. It is governed by the Maharashtra State Tax on Professions, Trades, Callings, and Employments Act, 1975.

Applicability:

PT Applies to:

• Individuals: Salaried employees, self-employed professionals (e.g., doctors, lawyers, chartered accountants).
• Entities: Companies, firms, societies, clubs, and associations.

Employers must obtain a Professional Tax Registration Certificate (PTRC) to deduct and remit PT on behalf of employees. Self-employed individuals need a Professional Tax Enrollment Certificate (PTEC).

Professional Tax Slabs:

For Male Employees:

• Monthly Salary ≤ ₹7,500: No PT payable.
• Monthly Salary ₹7,501 to ₹10,000: ₹175 per month.
• Monthly Salary > ₹10,000: ₹200 per month for first 11 months and ₹300 for the last month

For Female Employees:

• Monthly Salary ≤ ₹25,000: No PT payable.
• Monthly Salary > ₹25,000: ₹200 per month for first 11 months and ₹300 for the last month.

The total annual PT liability is capped at ₹2,500. Employers are responsible for deducting and remitting PT on behalf of their employees. Self-employed individuals must pay PT directly to the state authorities.

Compliance and Due Dates:

Employers must ensure timely payment and filing of PT returns to avoid penalties. The due dates for filing returns and making payments are as follows:

• Employers with annual PT liability ≤ ₹1,00,000: File a single annual return on or before March 31 of the financial year.
• Employers with annual PT liability > ₹1,00,000: File monthly returns by the last day of each month.

Late payment of PT attracts interest and penalties. Employers should maintain accurate records and ensure compliance with all PT regulations.

Online Payment Process:

1. Visit the Maharashtra GST Department's official portal: https://mahagst.gov.in.
2. Select the appropriate category: e-payment for PTRC or PTEC e-payment for self-employed individuals.
3. Enter required details, including TIN, period, and payment amount.
4. Choose the applicable form ID: VIII for PTEC holders.
5. Complete the payment and download the receipt for records.