Maharashtra Profession Tax — PTEC & PTRC

One state levy, two certificates, and a deadline that just moved again.

If you run a business, hold a directorship, or employ staff in Maharashtra, profession tax compliance isn't optional — and the rules changed again in February 2026. Here's what PTEC and PTRC actually require, and how we keep clients compliant without the back-and-forth.

Maharashtra
PT ACT
1975

PTEC is what you pay for yourself. PTRC is what you collect from others.

Most businesses end up needing both — one annual payment for the entity and its directors or partners, and one recurring obligation for every employee on payroll above the exemption threshold.

PTEC

Profession Tax Enrolment Certificate
  • Who paysCompanies, LLPs, firms — plus each director, partner, proprietor & self-employed professional individually
  • Amount₹2,500 / year flat
  • FilingNone — payment only
  • Due date15th June annually*
  • Certificates neededOne for the company/firm itself + one per director or partner (not duplicated across multiple companies one person serves)

PTRC

Profession Tax Registration Certificate
  • Who paysEmployers, on behalf of employees
  • AmountPer salary slab, deducted monthly
  • FilingMonthly or annual return (Form III-B)
  • Due date15th of following month*
  • TriggerFrom the first salary payment
Note — *Due dates were revised by the February 2026 amendment to Rule 11(3), replacing the old "last day of month / 31st March" pattern with 15th-of-month deadlines across both PTEC and PTRC. One-time relaxations have applied to specific cycles since — always confirm the live circular before relying on a date.

Monthly salary slabs and the PT to deduct

PTEC itself has no slab — it's a flat ₹2,500/year. These slabs apply to PTRC: what an employer deducts from each employee's monthly gross salary before remitting it to the department.

Monthly gross salary Men Women
Up to ₹7,500 Nil Nil
₹7,501 – ₹10,000 ₹175 / month Nil
₹10,001 – ₹25,000 ₹200 / month (₹300 in Feb) Nil
Above ₹25,000 ₹200 / month (₹300 in Feb) ₹200 / month (₹300 in Feb)
Why February is different — The annual PT liability is capped at ₹2,500. Deducting ₹200 for 11 months and ₹300 in February brings the total to exactly ₹2,500 for the year.
Women employees — Since the April 2023 amendment, women earning up to ₹25,000 gross per month are fully exempt. Above that threshold, the same slab as men applies.

What's due, and when

15th June
PTEC annual payment due for directors, partners, proprietors and self-employed professionals.
15th of every month
PTRC monthly return and payment, for employers whose prior-year liability exceeded ₹50,000.
15th March
PTRC annual return, for employers below the monthly-filing threshold.
Within 30 days
Fresh PTRC registration, triggered the moment a business makes its first salary payment.

Five steps on the MahaGST portal

The department recently migrated to a new system at mahagst.gov.in. Registration and return-filing functions have intermittently been disabled during this transition — but the payment facility itself has stayed active throughout.

01

Open the official portal

Go to mahagst.gov.in and use the "Pay Your Taxes" tab on the homepage — no login required.

02

Select the Act

Choose VAT/Allied Acts as the tax type, then pick PTEC or PTRC depending on what's being paid.

03

Enter your TIN

11-digit TIN for PTEC, 12-digit for PTRC. If the number can't be fetched due to the portal migration, you can pay against your PAN instead, with registration regularised afterward.

04

Set the period and amount

PTEC: annual period and the flat ₹2,500. PTRC: the specific month, and the total tax deducted across employees for that period.

05

Pay and save the receipt

Complete payment via net banking or UPI through GRAS, and download the acknowledgement immediately for your records.

Let us carry this deadline, not you.

We handle PTEC and PTRC registration, monthly and annual returns, slab calculations for your payroll, and notice responses — for one business or a hundred employees.