Professional Tax Return Filing
Professional Tax Return Filing FY 2025-26
Every employer having employees should every month deduct the Profession Tax from the salaries of the employees as per the slab rates mentioned above and deposit with the Profession Tax department of the State of Maharashtra within 20th of every month.
Amount of Profession tax to be deducted to be deducted by the employer is as follows:
| Sr. No. | Amount of Salary of employee (per month) | Rate of Tax |
| 1 | Upto Rs. 7,500 | No Tax |
| 2 | Male Employee Salary more than Rs 7500/- but less than Rs 10,000/- | Rs. 175 per month |
| 3 | Female Employee Salary upto Rs 25,000/- | No Tax |
| 4 | Any Employee Male or Female Earning more than Rs 10,000/- | Rs. 2,500 Per Annum (Rs. 300 for the month of February and Rs. 200 for other months) |
Profession Tax return filing is online in Maharashtra. Where as challan of PT is required to be paid online in Challan MTR-6. Return is to be file online in Form IIIB
Profession Tax return due date as below
| S.No. | Particulars | PT Return Filing |
|
1 |
Monthly return | End of the month |
|
2 |
Annual Return | 31st March |
|
3 |
Newly registered | End of the month |
Due date for payment of PTEC
» In Respect of Persons enrolled on or before the 31st May : Tax is to be paid before 30th June
» In Respect of Persons enrolled after 31st May : Tax is to be paid within one month from the Date of Enrollment
For Example, If a person wants to pay PTEC for the Financial Year 2022-23, he should pay it on or before 30th June 2022 (If registered before 31st May 2022).
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Profession Tax return due date as below with example
| S.No. | Particulars | PT Return Filing |
|
1 |
April 2025 | 30.04.2025 |
|
2 |
Annaul Return FY 2025-26 | 15.03.2026 |
|
3 |
Newly registered in June 2025 | 30.06.2026 |
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Professional Tax Return Filing Utility
Professional Tax Return Filing utility is made available on the www.mahagst.gov.in site. Professional tax utility excel based which need to be downloaded first , fill necessary details and upload on given site. Following are content of PT Utility
- Name of Tax Payer
- Professional Tax registration number
- Return Filing Perodicity
- Name & other details of authorized person
- Calculation of Professional Tax liability
- Challan details of taxes paid
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Professional Tax Return Filing Periodicity
Professional Tax Return Filing Periodicity as per Rule 11(3) of the Professional Tax Rules 1975 is as below
| S.No. | Particulars | PT Return Filing |
| 1 | Newly Registered Under PT | Monthly return |
| 2 | PT liability > Rs. 100000 in Previous year | Monthly return |
| 3 | PT liability < Rs. 100000 in Previous year | Annual Return |
Employer whose tax liability exceed Rs. 100000 in Previous year are required to file monthly professional return and make monthly payment. Employer whose tax liability is below Rs. 100000 in Previous year are required to file annual professional return. And Newly registered tax payers in any year required to file monthly PT returns. Trade Circular No. 37 T of 2018 gives explanation about what is PT return filing periodicity.
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Late fees and Interest under the PTRC Maharashtra
| Particulars | Amount |
| Late fees on late filing of PTRC return | Rs. 1000 |
| Interest on failure to deduct profession tax | Interest at 1.25% of PTRC liability per month till the default continues |
