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 |
|
1 |
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 |
|
2 |
Person who is enrolled after the 31St May of a year |
Within one month of the date of enrollment. |
|
3 |
Person |
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)
|
Sr. |
Periodicity |
Tax Liability during |
Due Date for payment and e-return |
|
1 |
Yearly |
Tax Liability is less than Rs 50,000/- |
31St March of the Financial Year to which the return relates |
|
2 |
Monthly |
Tax Liability is equal to or more than Rs 50,000/- |
The last date of the month to which the return relates |
Note :-
1)
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
2)
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
3)
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.
