Procedure for filing PTRC return online in Maharashtra:

PTRC stands for Profession tax registration certificate. It allows employer of an entity to deduct profession tax from the salary of the employee and deposit the same in the government treasury. An entity is compulsorily liable to obtain PTRC registration. The liability to deduct professional tax from the salary of the employee arises if the total salary of the employee is more than Rs. 7,500.

What is the rate at which the employer must deduct the profession tax of an employee?

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	a)   do not exceed Rs. 7,500;	Nil
2	(b)(i) In case of male, exceed Rs. 7,500 but do not exceed Rs. 10,000;	Rs. 175 per month
3	(b)(ii) In case of female, do not exceed Rs. 10,000;	Nil
4	(c) Exceeds Rs 10,000/-	Rs. 2,500 p.a. (Rs. 300 for the month of February and Rs. 200 for the balance 11 months)

For instance, Mr. X is employer running business having current employed 5 persons consisting of 3 Male and 2 female employees having monthly salary of Rs. 15000 per month each for 2 Male employees, 1 male having salary of Rs. 9000 per month and Rs. 15000 for 1 female employee and Rs. 9500 for the other female employee. In the same financial year Mr. X has hired 1 male accountant in the month of October 2024 salary paid is Rs. 12,000 per month. Let us calculate the PTRC liability of Mr. X for FY 2024-25

1. Calculation of PTRC for Male employees with salary less than Rs. 7500 but not more than Rs. 10,000:

Only 1 employee is paid salary of less than 10000 the PTRC liability shall be as follows:

= (175*12) = 2,100

• Calculation of PTRC for employees with salary more than Rs. 10,000:

In the above case 4 employees are getting salary of more than Rs. 10,000 but one of the employee is employed from October 2024 which will be calculated as below:

1. The PTRC for 3 employees shall be as follows: [(200*11) + 300] X 3 = 7,500
2. The PTRC for 1 employees shall be as follows: (200*5) + 300 = 1,300

Total PTRC liability of 4 employees shall be (a + b) = 7500 + 1300= 8,800

So, total PTRC liability of Mr. X is Rs. 10,900 (1 + 2)

Due date of payment and filing of return under PTRC:

The due date of payment and filing of PTRC return depends on the PTRC liability of the entity for the previous year. Where the employers PTRC liability for the previous year is Less than Rs. 50,000 then the entity is liable to pay the PTRC payment and file the return on or before 31^st March of the year for which the return relates. For E.g Return for FY 2024-25 shall be furnish on or before 31st March 2025. In this case return shall be filed yearly.

Where the employers PTRC liability for the previous year is More than Rs. 50,000 then the entity is liable to pay the PTRC payment and file the return at the end of the immediate next month i.e. at the end of next month. For e.g. Return for Month of March 2025 shall be furnish on or before 30th April 2025. In this case return shall be filed monthly.

The following is the summary for due date for making payment and filing return under PTRC:

Amount of PTRC liability for the Previous Year	Due Date and Type of Return
Less than Rs. 1,00,000	On or before 31st March of the Year for which the return relates (Yearly return)
More than Rs. 1,00,000	On or before the last date of the month to which the return relates (Monthly return)

Procedure for PTRC return:

The Procedure of PTRC return can be summarized in 3 stages:

1. Calculation of PTRC liability
2. Payment of PTRC fees
3. Preparation of PTRC return and filing online

Further in the article we will learn how to perform the above procedure.

Procedure for payment of PTRC online:

Step 1: Go to www.mahagst.gov.in

Step 2: Click on “Menu” button

Click on Menu button on the upper left side of the page, you will be able to see “E-payment” as below.

Step 3: Click on“E- Payment – Returns” in E-payment tab

Enter the TIN/PAN of the entity enter captcha and click on next, You will be redirected to payment details:

Step 4: Enter payment details as below:

1. Select act as “PTRC act” the form ID will be automatically selected as “FORM_IIIB”
2. Financial year as FY 2024-25
3. Select Period and Enter Amount

While making PTRC payment, in period dropdown, select succeeding month of the month to which salary pertains. E.g. select June in the period dropdown to deposit PT deducted from the salary of May.

• Select Location and Enter mobile number

And click on “Proceed for Payment” button

Step 5: Payment of PTRC fees:

• Click on Agree terms and conditions check box
• Select payment gateway as “Banks supported by GRAS” and click on Proceed

You will be redirected to MTR form no 6.

Click on “Make payment” button You will be directed to select bank and make payment gateway

Step 6: Final Payment of PTRC fees

“Select the Bank” and Enter captcha

Select and “Agree the terms and conditions” check box

Click on “Proceed for Payment” button.

You will be redirected to Bank website

Enter the credentials and make payment

After making the payment save the challan for return and record purpose.

PTRC form and details required for preparing PTRC return:

PTRC return is to be filed in FORM_IIIA. The following is the procedure for downloading the form:

Step 1: Go to www.mahagst.gov.in

Step 2: Click on “Menu” button

Click on “Downloads” tab and select the option “Forms”

It will redirect to forms list.

Now select “The Maharashtra State tax on Professions, Trades, Callings and Employments Act, 1975” under the heading “VAT and other acts”

Select and download “Form III(B)” under e- returns Forms

A zip file will be downloaded. Go to download folder and unzip the file

A “FORM-IIIB -V-1.0.000.csi” file will be generated. Open the file which will be as follows:

Click on “enable editing” after which you will be able to edit the file.

The form will ask the following details:

1. PTRC registration number
2. Select whether first return of the entity?
3. Whether last return of the entity?
4. Mobile no of the authorized person
5. Type of return: whether original return or revised return
6. Financial year for which return is to be filed
7. Select the period for which the return is to be filed whether monthly or yearly
8. Enter the no of employees whose salary is paid for each month from March to February. For e.g. if 5 employees are paid salary is paid for the month of April then no of employees for the month of April shall be 5.
9. PTRC Challan details like Challan no, Amount paid through challan, Payment date, Name of the Bank and Branch details
10. Name of authorized person, Designation and Email Id of the authorized person

After all details are entered click on “Press to Validate” button, which will throw the errors made in the Form in the “Form_ IIIB_ ERRORS” sheet. If all the fields are proper then xml will get generated which need to be uploaded on the Mahagst portal (the procedure for which is explained below).

Steps to file PTRC return online

The following is the steps to file PTRC return online:

Step 1: Go to www.mahagst.gov.in

Step 2: Click on “Menu” button

Click on Menu button on the upper left side of the page, you will be able to see “Login for e-Services” as above.

Step 3: Click on ‘’ Log in for VAT & Allied Acts” in Log in for e-Services

Enter your Login credentials and click on Log on

Step 4: Returns

Now Click on “Returns” from the menu which will redirect you to return filing homepage.

Step 5: Now click on“Return Submission Other Than VAT/CST (From 1st April 2016)” option. It will redirect you to select the return type.

Step 6: Select “PTRC act” from the drop down. Based on your selection “Form IIIB” will appear by default and click on “NEXT” button in the bottom it will redirect to Type of return statement page

Step 7: Select Statement Type from Dropdown as “Original” and click on “Next” button it will redirect to “Period of Return” page

Step 8: On selecting the return period you will be shown all unfiled periods and

Click on “Next”, it will redirect to upload new file. You will be asked to upload New File.

Click on ‘’Yes’’ button

Click on “Yes” to upload new file. It will redirect to file uploading page.

Step 9: Click on “Browse” and select the .txt file generated on your desktop from the Return template

Uploading “.txt” file name should match with your TIN, Form and Period. Click on “Open” to upload the file.

Click on “Upload File”.

After click on “Upload File”, it will redirect to draft return page. Click on “Yes” to upload a new .txt file OR Click No to continue, it will redirect to “Submit” Screen.

Note: The System will display the Draft Return before submission

• Before submitting the Return, you can click on, “Form IIIB” to view the Draft Return.
• You can review or download Draft Return.
• Check the input is given by you in Return template and compare with Draft Return then click on “Submit” button

Click on “Yes” to confirm the submission. You will redirect to acknowledgement message screen.

1. Once your Return is submitted successfully, Return Submission Acknowledgement will be displayed on the screen.
2. Return PDF and Acknowledgement will be sent to you on your e-mail id provided in Return template
3. SMS will be sent on your mobile number provided in the Return template.

Step 11: Click on “Download Return” button to view the Return pdf.

Late fees applicable for PTRC return:

As per section In case the employer fails to file the return within the due date then the employer is liable to pay late fee of Rs. 1,000 before filing the return.

As per circular no. 04 T of 2020 dated 19/03/2020 the government has waived off the late fees for the financial year 2024-25 provided the employer:

1. Pays the PTRC liability as per return and should have been paid the same before filing the return and
2. The employer should submit the return pertaining to any period up to March 2025 on or before 30^th April 2025 .