PTRC returns in Maharashtra

Under the Maharashtra Professional Tax Act, taxpayers can file pending PTRC (Professional Tax Registration Certificate) returns for up to five years from the end of the financial year in which the returns were due.

Maharashtra Government imposes a penalty of

• Rs. 5/- per day for not obtaining PT registration
• Rs. 1,000/- for late filing of Professional tax return
• Interest at the rate of 1.25% per month and a penalty of 10% for late payment of PT dues.

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PTRC (Professional Tax Registration Certificate) is the Maharashtra registration for employers to deduct professional tax from employee salaries and deposit it to the government.

PTRC RETURN FILING:
Maharashtra employers file PTRC returns monthly or annually depending on their liability:
- Monthly filing: if annual PT liability exceeds Rs 50,000
- Annual filing: if annual PT liability is Rs 50,000 or less (return due 31 March)

For monthly filers, the return and payment are due by the last day of the month following the deduction month (e.g., June deductions are due by 31 July).

CURRENT PT SLABS IN MAHARASHTRA (FY 2025-26):
- Up to Rs 7,500/month salary: Nil
- Rs 7,501 to Rs 10,000/month: Rs 175 (for female employees, Nil)
- Rs 10,001 and above/month: Rs 200 (February: Rs 300)
- Maximum annual PT: Rs 2,500 per employee

HOW TO FILE:
1. Log in to the Maharashtra GST portal (mahagst.gov.in) using your PTRC credentials
2. Go to e-Returns and select PTRC return
3. Enter the employee-wise deduction details
4. Pay through net banking or challan
5. Download the filed return acknowledgement

PTRC vs PTEC: PTRC is for employers (deducts from employee salary). PTEC is for self-employed professionals and business owners (pay their own PT). Ensure you have both if you are a business owner who also employs staff.

Late filing attracts a penalty of 10% per annum on the outstanding amount.

For the full Maharashtra PT slab table and PTRC process: [Maharashtra professional tax guide](https://taxgarden.in/blog/professional-tax-maharashtra-ptrc-ptec-rates-slabs-registration-2026)