Udyog Suvidha Kendra
State Compliance Made Easy

Professional Tax Return
Filing Services

Ensure legal compliance for Businesses & Professionals. We handle registration, calculation, and timely filing across all applicable states in India.

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Mandatory State Compliance

What is Professional Tax?

Professional Tax is a direct tax levied by state governments in India on individuals earning income through salary, profession, trade, or business. Despite the name, it is not limited to "professionals" like doctors or lawyers—every salaried employee, freelancer, and business owner may be liable.

Professional Tax Overview

✓ Scope & Applicability

Professional Tax is applicable in states like Maharashtra, Karnataka, Gujarat, West Bengal, Andhra Pradesh, and others. It applies to:

  • Employers: Deducting tax from employees' salary.
  • Salaried Individuals: Paying via deduction.
  • Self-Employed: Doctors, Architects, Freelancers.
  • Traders: Business owners above turnover limits.

PTRC vs PTEC Difference

Understanding the distinction is vital for accurate compliance:

  • PTRC (Registration Certificate): Required by employers to deduct tax from employees and deposit it. Mandatory for businesses with staff.
  • PTEC (Enrollment Certificate): Required by business owners, directors, and professionals to pay tax on their own income/profession.
PTRC PTEC Compliance

Who is Liable to File Returns?

Mandatory for the following categories based on state legislation.

Employers

Companies, LLPs, and firms employing staff must file returns for tax deducted from salaries.

Professionals

Doctors, Lawyers, CAs, Architects, and Freelancers earning above the threshold.

Traders

Retailers and business owners engaged in trading activities.

Contractors

Service providers and contractors operating independently or as firms.

Govt Organizations

Government offices deducting tax from employee salaries.

Directors & Partners

Individuals holding director or partner positions in companies/firms.

Liable Professionals Group

State-Wise Applicability

Applicability limits and compliance processes vary across Indian states.

Applicable States

Maharashtra Karnataka West Bengal Tamil Nadu Andhra Pradesh Telangana Gujarat Madhya Pradesh Odisha Chhattisgarh Assam Meghalaya Sikkim Kerala Tripura

Note: Delhi, Haryana, and Uttar Pradesh do not levy professional tax generally.

State-Wise Threshold Limits

Maharashtra

₹0 for income below ₹7,500/month

₹200 per month for income above ₹10,000 (₹300 in February)

Karnataka

₹0 for income below ₹15,000

₹200 per month for income above ₹15,000

West Bengal

₹0 up to ₹10,000/month

₹200 per month beyond that

Thresholds vary for professionals and business owners. Check latest slab notifications.

State-Wise Registration Authorities & Portals

Registration and return filing are handled through designated state commercial tax departments or municipal portals.

Maharashtra

Mahagst.gov.in

(PTRC/PTEC)

Karnataka

e-Pragati Portal

State e-Governance

West Bengal

WB Tax e-filing Portal

Commercial Taxes

Tamil Nadu

TN Commercial Taxes Portal

State Tax Department

Gujarat

Gujarat e-Governance Portal

State Portal

Other States

Check respective portals

State-specific platforms

Each portal offers facilities for PT registration, return filing, and challan payment based on state-specific timelines and penalties.

Documents Required for PT Return Filing

Accurate documentation is essential for timely and error-free Professional Tax Return (PTRC/PTEC) filing. Requirements vary based on state rules, nature of registration, and taxpayer type.

For Employers (PTRC Filing)

Documents required for businesses with employees

1. PTRC Certificate

Proof of registration with the respective state professional tax department.

2. Employee Salary Register

Monthly or annual record detailing employee names, gross salary, deductions, and tax applicable.

3. Challan Copies of Tax Paid

Official receipts or payment confirmation of the professional tax paid for each filing period.

4. TIN/GST Registration Certificate

Additional proof of business operation, mandatory in certain states.

5. Company PAN and Address Proof

PAN card and utility bills or lease agreements to establish the identity and location of the business.

6. Employee Attendance Record

Used in states that calculate professional tax based on actual days worked (if applicable).

For Professionals (PTEC Filing)

Documents required for self-employed individuals and professionals

7. PTEC Certificate

Certificate proving enrollment as a professional under the applicable state law.

8. PAN Card of Individual/Entity

Required to verify the identity of the professional or business owner.

9. Bank Account Details

For cross-verification of income and professional earnings.

10. Income Proof (if required)

May include balance sheets or income declarations to determine the correct tax slab.

11. Address Proof

Residential or business address proof such as utility bills or rent agreements.

Filing Process

Step-by-step process to file your Professional Tax Returns.

1

Verify Registration (PTRC/PTEC)

Ensure your business or individual professional identity is registered under the correct category—PTRC for employers and PTEC for self-employed professionals or proprietors.

2

Gather Required Documents

Collect salary details (for employers), tax payment challans, employee lists, and other supporting documents such as PAN, address proof, and past returns.

3

Calculate Professional Tax Liability

Compute the tax payable based on the applicable slab rates. Employers must calculate monthly dues based on employee salaries, while individuals pay as per their professional category.

4

Make Tax Payment Online or Offline

Use the respective State Government portal or bank challan facility to deposit the tax amount. Ensure the payment is made within the due dates to avoid penalties.

5

Login to the State PT Portal

Access the relevant professional tax e-filing portal (e.g., Mahagst, PT-Kar, WB Tax Portal) and log in using your PTRC or PTEC credentials.

6

File the Return Online

Enter required details like payment information, tax period, employee data (if applicable), and upload supporting documents. Verify the accuracy before submission.

✓

Acknowledge and Save Filing Confirmation

Once submitted, download the acknowledgment receipt or return copy. It serves as proof of timely and accurate return filing.

Types of Professional Tax Returns

Understanding the filing frequency based on taxpayer type.

Monthly Returns

For employers with PTRC (Professional Tax Registration Certificate)

  • Report monthly salary deductions
  • Due by month-end (varies by state)

Annual Returns

For professionals with PTEC (Enrollment Certificate)

  • Self-employed professionals
  • Due by 31st March or as notified

Revised Returns

Correction filing for errors or missed deadlines

  • Subject to penalty or interest
  • File promptly to avoid notices

Due Dates for Filing Returns

State-wise filing deadlines to maintain compliance.

State PTRC Filing Due Date PTEC Payment Due Date
Maharashtra 31st March (annually) / 15th of every month 30th June annually
Karnataka 20th of every month 30th April annually
West Bengal 21st of every month 30th June annually
Telangana 10th of every month 30th April annually
Gujarat Quarterly (based on registration) 30th June annually

⚠️ Due dates may change based on notifications or holidays. Check respective state portals for updates.

Professional Tax Slabs & Calculation

Understanding tax computation for accurate compliance.

Maharashtra Slab (Salaried)

Up to ₹7,500 Nil
₹7,501 – ₹10,000 ₹175/month
Above ₹10,000 ₹200/month (₹300 in Feb)

Karnataka Slab (Professionals)

Self-employed professionals ₹2,500/year
Salary up to ₹15,000 Nil
Above ₹15,000 ₹200/month

Calculation Examples

Scenario 1: Employer (MH)

Salary: ₹18,000/month

Deduct: ₹200 (₹300 in Feb)

Annual: ₹2,500

Scenario 2: Freelancer (KA)

Income: ₹10 Lakh/year

Pay under PTEC

Annual: ₹2,500

Scenario 3: Retail (WB)

Income: Above threshold

File annually per state law

Annual: ₹2,500

Penalties & Legal Consequences

Non-compliance can attract severe penalties and legal action.

Late Filing Penalty

₹1,000 for PTRC, ₹300 for PTEC (varies by state)

Interest on Unpaid Tax

1% to 1.5% per month from due date until payment

Tax Department Notices

Show-cause notices, summons, or assessment proceedings

License Issues

Rejection of tenders, license renewal refusals, blacklisting

How to Correct a Mistake

Timely correction ensures compliance and avoids penalties.

Common Errors

  • Wrong deduction amount
  • Incorrect PAN/TAN details
  • Wrong return type filed
  • Missing supporting documents

Rectification Process

  • Login to state PT portal
  • Access "Amend Return" section
  • Submit revised return form
  • Pay additional tax if applicable

Required Documents

  • Corrected calculation sheet
  • Rectification request letter
  • Original return copy
  • Business registration documents

Post-Filing Responsibilities

Filing is not the end—proper documentation and updates are essential.

1

Maintain Filing Acknowledgements

Keep digital and physical copies of acknowledgments, challans, and confirmation emails for audits and legal proof.

2

Record-keeping Duration (8 Years)

Most states mandate maintaining PT records for up to 8 years including returns, deduction sheets, and payment receipts.

3

Inform Employees/Clients of Compliance

Sharing compliance status builds trust and helps employees claim relevant tax credits during ITR filing.

4

Renew PTEC/PTRC Annually if Required

Some states require annual renewal. Stay alert to renewal notices and ensure timely action to avoid deactivation.

How Udyog Suvidha Kendra Assists You

Your trusted partner for seamless professional tax compliance.

End-to-End PT Return Filing Support

We manage your complete professional tax filing process—from data collection to portal submission—ensuring timely, accurate, and compliant returns for both employers and professionals.

Expert Consultation and Compliance Advisory

Our experienced tax advisors guide you on state-wise compliance, tax slabs, and filing frequency, helping you avoid penalties and maintain a strong compliance track record.

Auto-Reminders and Record Maintenance

We provide automated reminders for due dates and maintain your filing records digitally, ensuring easy access and audit-readiness throughout the year.

Frequently Asked Questions

Professional Tax Return Filing in Different States

Andhra Pradesh Arunachal Pradesh Assam Bihar Chhattisgarh Goa Gujarat Haryana Himachal Pradesh Jharkhand Karnataka Kerala Madhya Pradesh Maharashtra Manipur Meghalaya Mizoram Nagaland Odisha Punjab Rajasthan Sikkim Tamil Nadu Telangana Tripura Uttar Pradesh Uttarakhand West Bengal Delhi Chandigarh Ladakh Lakshadweep Puducherry Jammu & Kashmir Andaman & Nicobar Dadra & Nagar Haveli

Professional Tax Return Filing in Major Cities

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