PTEC Registration

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This discussion addresses whether individuals receiving commercial rental income need to register for Professional Tax Enrollment Certificate (PTEC), particularly if already registered under GST. While GST registration as a proprietor might imply liability, the core issue is whether rental income from commercial properties is considered a profession or business for PT purposes. It's advised to carefully review the PT department's notice, check specific state rules regarding rental income and PT, and consult a professional or PRO for clarification. The general consensus is that most GST-registered persons are liable for PTEC unless explicitly exempted.

Pooja Mehta

Pooja Mehta (Querist)

04 September 2025 Dear Members,
I am registered under GST since, I receive rental income from place rented for commercial purpose. I have received a notice from PT Department to register in PTEC/PTRC. I am not involved in any business/profession income should i register under PTEC?
I am registered in GST as proprietor since there is no option for individual
Please Reply

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)

04 September 2025 Since professional tax (PT) applies to people involved in business or profession and rental income from commercial properties could be considered taxable under PT, you may need to register for PTEC, depending on the specific rules in your state. But since you have registered yourself as proprietor you may be liable for PTEC registration.

Review the notice carefully to understand the department's requirement.
Check the state rules regarding rental income and PT. Contact PRO for its clarification.

Pooja Mehta

Pooja Mehta (Querist)

04 September 2025 Are all GST registered persons required to register under PT also
or is there any exemptions?

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)

04 September 2025 In general yes, as most of GST registered persons are suppliers of goods or services or both; which are liable for PTEC registration unless exempted under the act...

Pooja Mehta

Pooja Mehta (Querist)

04 September 2025 If i am a Partner in a LLP, who has to pay PTEC/PTRC?
Please reply

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)

04 September 2025 PTEC: Each partner of the LLP and the LLP itself must obtain PTEC and pay the professional tax annually.
PTRC: Only necessary if the LLP employs people. The employer (LLP) deducts PTRC from employee salaries and deposits it to the government.

Pooja Mehta

Pooja Mehta (Querist)

05 September 2025 Sir,
Thank You so much

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)

05 September 2025 You are welcome.

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)

20 September 2025 Good Luck..

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