Due date of payment of tax and return under Profession Tax Act 1975

A) Profession Tax
Enrollment Certificate (PTEC) holder

Tax is
to be paid in chalan no MTR-6

Sr. No

Class of enrolled person

Due Date


Person         who    stands        enrolled        before    the

commencement of a year or is enrolled on or before 31St May of a year

30th June of that year or such later
date as the
Commissioner may, by notification in the Official Gazette, specify in respect of that year


Person who is enrolled after the 31St May of a year

Within       one                       month       of the       date      of



who is enrolled and the rate of tax at which
he is liable to pay tax is revised.

Within one month of the date of such revision.


E-payment facility is available for
PTEC holders.

B) Profession Tax
Registration Certificate (PTRC) holder

Tax is to be paid in chalan No MTR-6, and online return
should be submitted in Form IIIB. Before submission of online return
Employer has to enroll himself for e-services (one time activity).

(For detail process of enrollment
of PTRC e-services and filling of e-return, please see the demo at www.mahavat.gov.in >>
e-services >> Instruction Sheets for e-services >> PTRC e-services Enrollment
and e-return)



Tax Liability during
previous year

Due Date for payment and e-return



Tax                     Liability       is    less      than          Rs


31St March of the Financial Year to which the return relates



Tax Liability is equal to or more than Rs 50,000/-

The last date of the month to which the return relates

 Note :-

An employer registered under this Act shall
furnish monthly return as per the
provisions of clause (c) of sub-rule (3) of
rule 11 till the end of the year in which he is granted the certificate of
registration Date 14/7/211

Filling of e-return for all PTRC holders is
made mandatory vide Government
Notification VAT/AMD.1010/IB/PT/Adm-6 Date 14/7/2011

E-payment is made mandatory to all PTRC
holders w.e.f. 1/7/2012 vide
Government Notification No PFT.1012/ C.R.29/ Taxation-3
Date 14-June-2012.

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