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A) Profession Tax Enrollment Certificate (PTEC) holder

Tax is to be paid in chalan no MTR-6

Sr. No

Class of enrolled person

Due Date

1

Person  who  stands  enrolled  before  the

30th June of that year or such later date as

 

commencement of a year or is enrolled on or

the Commissioner may, by notification in

 

before 31st May of a year

the Official Gazette, specify in respect of

 

 

that year

 

 

 

2

Person who is enrolled after the 31st  May of a

Within  one  month  of  the  date  of

 

year

enrollment.

 

 

 

3

Person who is enrolled and the rate of tax at

Within one month of the date of such

 

which he is liable to pay tax is revised.

revision.

 

 

 

E-payment facility is available for PTEC holders.

 

B) Profession Tax Registration Certificate (PTRC) holder

Tax is to be paid in chalan No MTR-6, and online return should be submitted in Form IIIB. Before submission of online return Employer has to enroll himself for e-services (one time activity).

(For detail 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)

Sr.

Periodicity

Tax Liability during

Due Date for payment and e-return

No

 

previous year

filling

 

 

 

 

1

Yearly

Tax  Liability  is  less  than  Rs

31st  March of the Financial Year to which

 

 

50,000/-

the return relates

 

 

 

 

2

Monthly

Tax Liability is equal to or more

The last date of the month to which the

 

 

than Rs 50,000/-

return relates

 

 

 

 

Note :-

1. An employer registered under this Act shall furnish 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)

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