PT Return Filing

What is the Profession Tax?

Profession Tax is levied and collected by the State Government. It is the tax on professions, trades, callings, and employment. The rates and rules are different in different states. The person liable to Profession Tax has to obtain Enrollment Certificate within 30 days from the date of liability.

Type of certificates:-

• Profession Tax Enrollment Certificate (PTEC):- Under this category, all professional, Individual and other legal entities are covered.
• Profession Tax Registration Certificate (PTRC):- Under this one common certificate and common PTRC number is issued for all the employees in a particular Employers

Due dates

The due date for PT Payment is as follows:-

1. Profession Tax Enrollment Certificate (PTEC) holder

Class of PersonDue date1A person enrolled before 31st May of the year or before the commencement of the year30th Jun2A person enrolled after 31st May

Within 1 month of the date of enrollment

B) Profession Tax Registration Certificate (PTRC) holderPeriodicityTax Liability during the previous year

Due Date for payment and e-return filling

YearlyTax Liability is less than Rs.50,000/-

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

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

The last date of the month to which the return relates