State-specific compliance
Maharashtra State Tax on Professions, Trades, Callings & Employments (Professional Tax) in Maharashtra
How Maharashtra State Tax on Professions, Trades, Callings & Employments (Professional Tax) applies to a business operating in Maharashtra, with state-specific authority, citations and current deadlines.
Definition
Maharashtra State Tax on Professions, Trades, Callings & Employments (Professional Tax) as it applies to businesses operating in Maharashtra. Employers must enrol (PTEC) and register (PTRC) under MH PT Act; deduct profession tax (max Rs 2,500/year per employee) from salaries and remit monthly.
- SourceMaharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975 — Sec 5 (Registration) + Sec 6 (Returns)mahagst.gov.in
What it means in practice
Maharashtra State Tax on Professions, Trades, Callings & Employments (Professional Tax) is a Maharashtra-specific regulation administered by Maharashtra Goods and Services Tax Department.
Universal MH employer obligation; trivial cost but commonly missed by founders new to MH.
- SourceMaharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975 — Sec 5 (Registration) + Sec 6 (Returns)mahagst.gov.in
Does Maharashtra State Tax on Professions, Trades, Callings & Employments (Professional Tax) apply to your business in Maharashtra?
Deadlines and penalty
Cadence: monthly
Penalty for default: Late registration: penalty Rs 5/day; late payment: interest @1.25% per month + penalty up to 10%.
Citations
- SourceMaharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975 — Sec 5 (Registration) + Sec 6 (Returns)mahagst.gov.in