What is PTRC?
PTRC (Professional Tax Registration Certificate) is mandatory for employers who deduct professional tax from employee salaries and deposit it with the State Government. PTRC compliance ensures legal salary processing and avoids heavy penalties.
If your business employs staff in Maharashtra, PTRC monthly payment is compulsory.
Who Must Pay PTRC?
| Entity Type | PTRC Required |
|---|---|
| Private Limited Company | Yes |
| LLP | Yes |
| Partnership Firm | Yes |
| Proprietorship with staff | Yes |
| NGOs / Trusts with employees | Yes |
| Schools / Hospitals / Factories | Yes |
PTRC Monthly Due Date
| Month | Due Date |
|---|---|
| Every Month | On or before 30th of next month |
Example:
April salary PTRC must be paid by 30th May
PTRC Tax Slab (Maharashtra)
| Employee Salary | PTRC Deduction |
|---|---|
| Up to ₹7,500 (Men) | NIL |
| ₹7,501 – ₹10,000 | ₹175 |
| Above ₹10,000 | ₹200 |
| February Only | ₹300 |
Step-by-Step PTRC Monthly Payment Process
Step 1 – Login
Visit: https://mahagst.gov.in
Login with your PTRC credentials.
Step 2 – Go to PTRC Returns
Click:
Returns → PTRC Returns → Monthly Return
Step 3 – Select Period
Choose:
- Financial Year
- Month for which payment is due
Step 4 – Enter Employee Data
Fill:
- Number of employees
- Salary slab-wise distribution
- System will auto-calculate PTRC payable
Step 5 – Submit Return
Verify details and click Submit Return
Step 6 – Generate Challan
Click Generate Challan
Select payment mode:
- Net Banking
- Debit Card
- NEFT / RTGS
Step 7 – Make Payment
Pay online and download:
- PTRC Challan
- Acknowledgement receipt
Late Fees & Penalty
| Default | Penalty |
|---|---|
| Late PTRC Payment | ₹1,000 per return |
| Interest | 1.25% per month |
| Continued Non-Compliance | Legal Notices & Bank Attachment |
Why PTRC Compliance is Important
✔ Legal salary processing
✔ Mandatory for audits
✔ Required for GST & bank compliance
✔ Avoid penalties and notices
✔ Improves company compliance score
How Saving Mantra Helps
Saving Mantra provides:
- Monthly PTRC return filing
- Auto salary slab calculation
- Compliance calendar reminders
- Challan generation & payment support
- GST + PTRC combined compliance dashboard
Disclaimer
This article is for informational purposes only. Professional Tax laws are subject to state amendments. Kindly consult Saving Mantra compliance experts before filing.