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Step-by-Step Guide for PTRC Yearly Return Filing

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Step-by-Step Guide for PTRC Yearly Return Filing

PTRC (Professional Tax Registration Certificate) is mandatory for employers who deduct Professional Tax from employees’ salaries.
Every registered employer must file PTRC yearly returns and pay the deducted tax to the government within the prescribed timelines.

This guide explains the complete step-by-step process for PTRC yearly return filing, covering due dates, return format, payment, and compliance tips.

What Is PTRC?

PTRC applies to:

  • Companies
  • LLPs
  • Partnership firms
  • Proprietorships with employees
  • Trusts & NGOs employing staff

👉 PTRC is different from PTEC, which applies to business owners and professionals themselves.

PTRC Yearly Return Due Date

Employer TypeDue Date
Monthly Filers31st March
Quarterly Filers31st March
Yearly SummaryAlong with March payment

Late filing attracts interest and penalties.

Documents Required for PTRC Yearly Return

  • PTRC Registration Certificate
  • Employee salary register
  • Monthly Professional Tax deduction details
  • Challan payment receipts
  • Employee count & salary slabs

Step-by-Step Process for PTRC Yearly Return Filing

Step 1: Login to Professional Tax Portal

  • Visit the state Professional Tax portal
  • Login using:
    • PTRC Registration Number
    • Password
    • Captcha

Step 2: Select PTRC Return Filing Option

  • Navigate to Returns → PTRC Return
  • Select Financial Year
  • Choose filing type (monthly / quarterly)

Step 3: Enter Employee & Salary Details

Fill in:

  • Number of employees
  • Salary slab-wise breakup
  • Professional tax deducted per month

Ensure accuracy to avoid notices.

Step 4: Verify Tax Liability

  • System auto-calculates total tax payable
  • Compare with challans already paid
  • Any shortfall must be paid immediately

Step 5: Submit PTRC Return

  • Review all entered details
  • Submit return online
  • Acknowledgement number is generated

Step 6: Download Return Acknowledgement

  • Download filed return PDF
  • Save acknowledgement & challans for records

Common PTRC Filing Mistakes

  • ❌ Wrong employee count
  • ❌ Salary slab mismatch
  • ❌ Missing challan entries
  • ❌ Late filing of March return
  • ❌ Confusing PTRC with PTEC

Penalty for Late PTRC Return Filing

TypePenalty
Late Filing Fee₹1,000 – ₹5,000
Interest1.25% per month
Department NoticePossible

Regular compliance avoids legal and financial risk.

Who Must File PTRC Yearly Return?

  • Employers with even one employee
  • Salary exceeding professional tax threshold
  • New employers after registration

How Saving Mantra Supports PTRC Compliance

Saving Mantra offers complete Professional Tax compliance solutions, including:

  • PTRC Registration
  • Monthly / Quarterly Return Filing
  • Yearly Return Reconciliation
  • Payment & Challan Management
  • Notice Handling & Audit Support

✔ Automated reminders
✔ Error-free filings
✔ Expert compliance review

Frequently Asked Questions (FAQs)

Q1. Is PTRC yearly return mandatory?
Yes. Employers must file returns even if there are no changes in employee count.

Q2. Can PTRC return be revised?
Yes, revised returns can be filed subject to portal availability and rules.

Q3. What if no employees worked for some months?
Nil returns must still be filed.

Q4. Is PTRC required without salary payments?
Yes, if registration exists, compliance continues until surrender.

Disclaimer

This article is intended for informational purposes only. Professional Tax rules, return formats, and due dates may vary by state and are subject to change. Always verify details with the official government portal or consult a qualified tax professional. Saving Mantra shall not be responsible for decisions taken based on this content without professional advice.

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