Maharashtra Professional Tax: Slabs, Filing, and Deadlines

What is Professional Tax in Maharashtra?

Professional Tax (PT) in Maharashtra is a state-level levy on income from employment, trades, callings, and professions. It is governed by the Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975, and is administered by the Maharashtra Goods and Services Tax Department through its portal at mahagst.gov.in. Employers deduct PT each month from employee salaries and deposit it with the State, while also paying PT on the entity itself as a business under a separate enrolment certificate.

Like every other state PT scheme in India, Maharashtra's levy is subject to the ceiling fixed under Article 276 of the Constitution of India, which caps Professional Tax at Rs 2,500 per person per financial year. The slabs below are calibrated to remain within that ceiling.

Maharashtra Professional Tax slab rates

The slab table below reflects the rates applicable to salaried employees as per the most recent notification under the 1975 Act. Verify the current FY rate with mahagst.gov.in before running payroll.

The Rs 300 deduction in February is the standard mechanism Maharashtra uses to reach the Rs 2,500 annual cap (eleven months of Rs 200 plus one month of Rs 300).

Who must pay Maharashtra Professional Tax?

Three categories are liable under the Maharashtra Act:

• Salaried employees whose monthly gross salary exceeds the threshold slab. The employer deducts PT from the salary and deposits it on the employee's behalf.
• Employers registered in Maharashtra, who must deduct and deposit PT on behalf of their employees and file periodic returns.
• Self-employed professionals, traders, and business entities, who pay PT on their own account as enrolled persons.

Maharashtra uses two registration types:

• PTEC (Professional Tax Enrolment Certificate): Issued to the entity (company, LLP, firm, professional) for its own PT liability.
• PTRC (Professional Tax Registration Certificate): Required for any employer that deducts PT from employee salaries and remits it to the state.

Filing and payment deadlines

Filing frequency in Maharashtra depends on the PT liability of the employer in the previous financial year:

• Monthly filing (PTRC): Employers with previous-year PT liability above the threshold file Form III-B monthly through mahagst.gov.in. Payment is generally due by the last day of the month following the salary month.
• Annual filing (PTRC): Employers with smaller PT liability may be permitted to file annually, with the return due by 31 March of the financial year.
• PTEC (annual): Self-employed enrolled persons pay PT annually, typically by 30 June of the financial year.

E-payment is made through the mahagst.gov.in portal using the GRAS challan facility. Returns must be e-filed; physical filings are no longer accepted for most categories.

Penalties for non-compliance

• Late registration: A penalty of Rs 5 per day for delay in obtaining PTEC or PTRC, as per the Maharashtra Act.
• Interest on late payment: Interest on unpaid PT, typically calculated at 1.25% per month, accrues from the due date until the date of actual payment.
• Late return penalty: A fixed penalty of Rs 1,000 per return for delayed PTRC returns, plus continuing interest on unpaid tax.
• Non-deduction: Employers who fail to deduct PT can be assessed for the full amount along with penalty equal to the tax not deducted.
• Section 43B disallowance: Unpaid Professional Tax is allowable under the Income Tax Act only on actual payment, so default also affects the entity's income tax position.

How Texlaculture automates Maharashtra PT

• Auto slab application: Each employee's gross monthly salary is mapped to the correct Maharashtra slab, with separate male and female rules applied automatically.
• February top-up: The Rs 300 February deduction is handled by the engine without any manual adjustment, ensuring the Rs 2,500 annual cap is met exactly.
• PTRC returns: Monthly Form III-B is generated as a ready-to-upload file for mahagst.gov.in, with month-wise reconciliation.
• GRAS challan integration: Pre-filled GRAS challans for PTEC and PTRC payments are produced alongside payroll runs.
• Audit-ready logs: Slab versions, deduction history, and challan acknowledgements are archived against each payroll cycle for inspections.

Frequently asked questions

What is the maximum Professional Tax in Maharashtra?

The maximum Professional Tax payable in Maharashtra in any financial year is Rs 2,500, subject to the annual constitutional cap under Article 276. Maharashtra's slab structure reaches this cap through eleven months of Rs 200 plus a Rs 300 deduction in February.

Is there a Professional Tax exemption for women in Maharashtra?

Yes. As per the current notification, female employees earning up to Rs 25,000 per month are exempt from Professional Tax in Maharashtra. Above that threshold, the standard Rs 200 per month (with the February top-up) applies.

What is the difference between PTEC and PTRC?

PTEC (Enrolment Certificate) is the registration for an entity's own PT liability as a business or professional, and is paid annually. PTRC (Registration Certificate) is required to deduct PT from employee salaries and file employer returns. Most employers in Maharashtra hold both.

What is the due date for monthly PTRC returns?

Monthly PTRC returns under Form III-B are generally due by the last day of the month following the salary month, with payment via the GRAS challan on mahagst.gov.in. Annual PTRC filers must file by 31 March of the financial year.

Where do I pay Maharashtra Professional Tax online?

Payments and returns for PTEC and PTRC are filed online through the Maharashtra GST Department portal at mahagst.gov.in, using the GRAS challan facility for e-payment.