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March 28, 2020

Step Wise Process to Register in PTEC and PTRC in Maharashtra

by facelesscompliance in Corporate Law, Income Tax

Process to Register in Professional Tax Enrollment Certificate and for Professional Tax Registration Certificate in Maharashtra

All Business & Professionals who are registered in GST in Maharashtra as a taxpayers have started to receive Notice and Intimation to Register and pay Professional Tax as per Professional Tax Act applicable in Maharashtra. Recently Maharashtra Government has changed the law and made it applicable to Limited Liability Partnership and Partners as well

What is PTEC and PTRC?

PTEC stands for Professional Tax Enrollment Certificate and PTRC stands for Professional Tax Registration Certificate. Usually these Registration are required to conduct business in Maharashtra and in many other States. PTEC allows to pay professional tax of a business entity and also of the professional or owner of the business. In other words PTEC allows the company to pay the companies and their director’s professional tax, also in case of individual like professionals and sole proprietor (provided he does not have any employees) all have to register under PTEC. On the other hand PTRC allows the employer to deduct and deposit professional taxfrom the salary of its employees and deposit it to government. Both PTEC and PTRC are required by a regular company to pay its own professional tax, as well as the professional tax for all its employees  as is applicable. But, in case the Company and LLP does not have any payable employee then it will only require to pay PTEC and not PTRC and pay for Directors and Partners

Applicability of PTEC and PTRC:

Applicability of PTEC: Every person who is engaged in any profession (business or service) excluding that of Partnership firm or HUF is liable to pay a profession tax of Rs. 2,500/- p.a. with the government every year after the incorporation or commencement of business. ( LLP and All Companies are covered)

Applicability of PTRC: This certificate is to be obtain by every person who is liable to deduct profession tax of any employee whose monthly salary is above Rs. 7,500/- in Maharashtra

The Certificate of PTEC or PTRC is to be applied by a person within Thirty days from the date he is liable to pay Professional tax.

Following is the step wise registration process for PTEC and PTRC:

The screen below will appear

  • Select new registration under various acts and then select PTRC AND PTEC
  • Select process flow and select next
  • Select New dealer – Select Next- Enter PAN and captcha
  • Enter email and mobile on which you will receive otp and thereafter you will receive a temporary login and password o the mail which you provide

After which you have to login by selecting e- payments- thereafter login screen will appear

  • Select change password and enter current temporary password received in mail and also the new password you wish to keep
  • Select login for e service tab – Select login for vat and allied acts
  • Select registration tab – Select new registration
  • Select the relevant act (PTEC/PTRC) – Select next

(** Note : Here we are selecting the PTEC act, if PTRC is applicable to your company you can select as is applicable)

  • Tabs will appear- For annexure you can select from 50 options given below 

Following is the list of 50 Individuals and entity out of which one is to be selected for Annexure as is applicable

  1. 001-(A)- SALARY DO NOT EXCEED RUPEES 7,500/-
  2. 001-(B)(I)-IN CASE OF MALE EXCEED RUPEES 7,500/- BUT DO NOT EXCEED RUPEES 10,000/-
  3. 001-(B)(II)-IN CASE OF FEMALE DO NOT EXCEED RUPEES 10,000/-
  4. 001-(E)-SALARY EXCEED RUPEES 10,000/-
  5. 002-(A)-LEGAL PRACTITIONERS
  6. 002-(B)-MEDICAL PRACTITIONERS
  7. 002-(C)-TECHNICAL & PROFESSIONAL CONSULTANTS
  8. 002-(D)-INSURANCE AND POSTAL AGENTS ETC.
  9. 002-(E)-COMMISSION AGENT AND BROKERS ETC. EXCEPT ESTATE BROKER
  10. 002-(F)-CONTRACTORS EXCEPT BUILDING CONTRACTOR
  11. 002-(G)-DIAMOND DRESSERS AND POLISHERS
  12. 003-(A)-MEMBERS OF ASSOCIATION RECOGNIZED UNDER THE FORWARD CONTRACT (REGULATION ACT),1952
  13. 003-(B)(I)-MEMBER OF STOCK EXCHANGE
  14. 003-(B)(II)-REMISIERS RECONGNISED BY THE STOCK EXCHANGE
  15. 004-(A)-BUILDING CONTRACTORS
  16. 004-(B)-ESTATE AGENTS, BROKERS, PLUMBERS
  17. 005–DIRECTORS OF COMPANIES
  18. 006-(A)-LICENSED BOOK MAKERS AND TRAINERS
  19. 006-(B)-LICENSED JOCKEYS
  20. 007- (A)- WRITERS, LYRICISTS, DIRECTORS, ACTORS AND ACTRESSES (EXCLUDING JUNIOR ARTISTS), MUSICIANS, PLAYBACK
  21. 007- (B)- JUNIOR ARTISTS, PRODUCTION MANAGERS, ASSISTANT, DIRECTORS, ASSISTANT RECORDISTS, ASSISTANT EDITOR
  22. 008-(I)-MVAT OR CST DEALERS HAVING PREVIOUS YEAR?S ANNUAL T.O. EQUAL TO OR LESS THAN RS. 25 LAKH
  23. 008-(II)-MVAT OR CST DEALERS HAVING PREVIOUS YEAR?S ANNUAL T.O.EXCEEDING RS.25 LAKH
  24. 009–OCCUPIERS OF FACTORIES NOT COVERED BY ENTRY 8 ABOVE
  25. 010-(1)(A)(A)-SHOP & ESTABLISHMENT EMPLOYERS COVERED BY THE B.S.& E. ACT HAVING NO EMPLOYEE
  26. 010-(1)(A)(B)-SHOP & ESTABLISHMENT EMPLOYERS COVERED BY THE B.S.& E. ACT HAVING EMPLOYEES NOT EXCEEDING TWO
  27. 010-(1)(A)(C)-SHOP & ESTABLISHMENT EMPLOYERS COVERED BY THE B.S.& E. ACT HAVING EMPLOYEES EXCEEDING TWO
  28. 010-(1)(B)(A)-SHOP & ESTABLISHMENT EMPLOYERS NOT COVERED BY THE B.S.& E. ACT HAVING NO EMPLOYEE
  29. 010-(1)(B)(B)-SHOP & ESTABLISHMENT EMPLOYERS NOT COVERED BY THE B.S.& E. ACT HAVING EMPLOYEES NOT EXCEEDING TWO
  30. 010-(1)(B)(C)-SHOP & ESTABLISHMENT EMPLOYERS NOT COVERED BY THE B.S.& E. ACT HAVING EMPLOYEES EXCEEDING TWO
  31. 010–2-PERSONS OWNING/RUNNING STD/ISD BOOTHS OR CYBER CAFES EXCEPT GOVERNMENT OR PHYSICALLY HANDICAPPED PERSONS
  32. 010–3-CONDUCTORS OF VIDEO OR AUDIO PARLOURS, VIDEO OR AUDIO CASSETTE LIBRARIES, VIDEO GAME PARLOURS
  33. 010–4-CABLE OPERATORS, FILM DISTRIBUTORS
  34. 010–5-PERSONS OWING/RUNNING MARRIAGE HALLS, CONFERENCE HALLS, BEAUTY PARLOURS, HEALTH CENTERS, POOL PARLOURS
  35. 010–6-PERSONS RUNNING / CONDUCTING COACHING CLASSES OF ALL TYPES
  36. 011–OWNERS OR LESSEES OF PETROL/DIESEL/OIL PUMPS, SERVICE STATIONS, GARAGES AND AUTOMOBILE WORKSHOPS
  37. 012–LICENSED FOREIGN LIQUOR VENDORS AND EMPLOYERS OF RESIDENTIAL HOTELS AND THEATRES AS DEFINED IN THE B.S. & E. ACT
  38. 013-(A)-PERMIT HOLDERS FOR EACH THREE WHEELER GOODS VEHICLE
  39. 013-(B)-PERMIT HOLDERS FOR EACH TAXI OR PASSENGER CAR
  40. 013- (C)- (I)- PERMIT HOLDERS FOR EACH GOODS VEHICLES NOT COVERED BY SUBENTRY (A)
  41. 013-(C) (II)-PERMIT HOLDERS FOR EACH BUS OR TRUCK
  42. 014–LICENSED MONEY LENDERS
  43. 015–INDIVIDUALS OR INSTITUTIONS CONDUCTING CHIT FUNDS
  44. 016-(I)-STATE LEVEL CO-OPERATIVE SOCIETIES
  45. 016-(II)-CO-OPERATIVE SUGAR FACTORIES AND SPINNING MILLS
  46. 016-(III)-DISTRICT LEVEL CO-OPERATIVE SOCIETIES
  47. 016-(IV)-HANDLOOM WEAVERS CO-OPERATIVE SOCIETIES
  48. 016-(V)-OTHER CO-OPERATIVE SOCIETIES
  49. 017–BANKING COMPANIES
  50. 018—COMPANIES
  51. 018-(A)-LIMITED LIABILITY PARTNERSHIP REGISTERED UNDER LIMITED LIABILITY PARTNERSHIP ACT 2008
  52. 019-(A)-EACH PARTNER OF A FIRM
  53. 019-(B)-EACH PARTNER OF LIMITED LIABILITY PARTNERSHIP
  54. 020–EACH MAJOR CO-PARCENER OF HUF
  55. 020-(A)-PERSONS REGISTERED UNDER THE MAHARASHTRA GOODS AND SERIVES TAX ACT- 2017
  56. 021- OTHER PERSONS AS NOTIFIED
  • After registration Form you have to enter your Address details – Email  & Contact Details: (If email and contact is used before it cannot be used again) – Electricity Bill Details
  • After which you are to enter the Place of Business (POB) details – Email  & Contact Details: (If email and contact is used before it cannot be used again) – Electricity Bill Details
  • After which you are to enter your Bank Details after which enter your schedule entry as per the Annexure Selected and thereafter which a screen of other information will appear select as applicable
  • After which a Declaration page will appear, TICK the box and proceed to Next and thereafter the Upload Documents page will appear. (Note for PTEC no documents are required to be uploaded- Tick the Declaration Box and enter the Designation and Place- Click on Print Preview
  • Download Print Preview and save the same in respective folder- Select Submit thereafter- After Submission download acknowledgement and save the same. Application reference number will reflect in the acknowledgement.

The online application form will not be accepted if it is not complete in all respects and the required documents are not submitted along with the application. In case any of the fields in the data is not entered, then the applicant will get the error message and will be prompted to enter the said data. All communication will be made on the email id and mobile given in the temporary profile.

After filing the application form, click on the “Submit” button. After successful submission of the form, an acknowledgment bearing “Application Reference Number” will be available for download on the confirmation page. The submitted application form which will be communicated via e-mail as attached PDF Format.

The MSTD portal will carry out preliminary verification / validation, including real-time PAN validation with NSDL portal, Aadhaar No. Validation with UIDAI portal, IGR details with IGR portal and related service providers with Electricity bill utilities such as Tata Power, MSEB, BEST, Reliance Energy and Toronto and issuance of TIN through MSTD department before submission of application form

The Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975 Rules, notifications, forms and trade circulars issued by the department are available on the official web site of the department http://www.mahagst.gov.in.

Grant of Registration Certificate

1. If the application is correct and complete in all respect along with relevant documents then the Registration Authority will generate TIN after verification. In this case the application is eligible for granting registration, then the date of uploading the application is considered as determining the purpose of the application for the date of the effective date of RC.

2. Registration certificates will be sent via email and post. The applicants need not visit the Certificate of Registration of Procurement for MSTD offices as well as the appropriate certifying authority of digital signature with downloadable format in the portal.

Rejection of the Application

  1. If the application is found to be defective, then the defect memo will be issued and e-mail to the applicant. The applicant needs to rectify the defects within 30 days.
  • In case the applicant rectifies the defects within 30 days, the officer will verify and if found satisfactory then TIN will be generated. In this case the first application of the date would be taken for the purpose of determining the effective date of the RC.
  •  If the applicant does not rectify the defects shown in the defect memo within 30 days, then the application will be rejected and the temporary profile will be de-activated after 90 days.

Documents to be Furnished

1. If the PAN Card is not available with the applicant, then the details of the PAN obtained from the Income Tax Department of the website will be accepted as a proof of PAN instead of copy of PAN.

2. Please refer Trade Circular No 42 T of 2008 dated 26.12.2008

3. As proof of place of business (POB and APOB) and residence (POR) latest electricity bill is mandatory. Out of the remaining documents one can be submitted.

Documents to be uploaded only in case of PTRC are as follows:

Sr No. Acts Document Type
1 Documents Required for PTRC Photograph   Uploading Documents to be optional
2 Documents Required for PTRC Signature Uploading Documents to be optional
3 Documents Required for PTRC Scanned copy of PAN Uploading Documents to be optional
4 Documents Required for PTRC Address proof (Principle Place) of Employer Uploading Documents to be optional
5 Documents Required for PTEC No Documents Required  

If you require professional help for registration and filing PTEC OR PTRC please email us at info@facelesscompliance.com