Professional Tax Slab In Maharashtra 2018-19

As per the Maharashtra state tax on professions, trades, calling and employment act 1975 every working professional and self-employed professionals like lawyers, doctors and chartered accountants etc need to pay professional tax to the state government. Professional tax in Maharashtra is applicable to the employees whose monthly salary is 7501 Rs or more than it.

As per the latest professional tax slab in Maharashtra 2018-19 there is no need to pay professional tax up to a salary of 7500 Rs, from 7501 Rs to 10000 Rs there is a professional tax of 175 Rs and for above 10000 Rs there is a professional tax of 200 Rs & 300 Rs (in Feb only).

Professional Tax Slab In Maharashtra 2018-19:

Monthly Salary	Professional Tax In Rs
Up to 7500 Rs	Nil
7501 – 10000 Rs	175, Nil for women
Above 10001 Rs	200 Rs for 11 months, 300 Rs (Only In February)

Women employee whose monthly salary is below 10000 Rs are exempted from professional tax payment.

Due date for payment of professional tax in Maharashtra 2018-19:

The last date for professional tax payment in Maharashtra varies in Two cases:

Companies whose annual professional tax liability is more than 50000 Rs in the previous year has to pay PT payments annually by the end of 31 March of next year.
Companies whose annual professional tax liability is less than 50000 Rs in the previous year has to pay PT payments monthly, by the end of next month of salary month.

Companies whose annual PT liability is above 50000 Rs	Professional tax will be paid annually before 31 March of next year.
Companies whose annual PT liability is below 50000 Rs	Professional tax will be paid monthly by the end of next month of salary month.

Note: In case of the first year of PT registration, PT payments have to be done monthly by the end of the next month of salary month.

How to make online payment of professional tax in Maharashtra:

How To Pay Professional Tax In Maharashtra

Employers and self-employed professionals can pay their professional tax dues online at https://mahagst.gov.in/en/payments

We need to enter TIN, PAN or TAN of employers or employee to make the PT payment.

After entering all the details enter the captcha and click on Next. Now select PTRC from the drop-down menu and select other required details and proceed to make PT payment.

You may also like: State-wise professional tax slab rates in India

Penalty for late payment of professional tax in Maharashtra 2018-19:

Penalty for not enrolling in professional tax	5 Rs on each day of delay for employer 2Rs on each day of delay for employee
Penalty for late payments and non-paying of professional tax	1.25% interest on tax due, later the interest may increase to 10%.

1 thought on “Professional Tax Slab In Maharashtra 2018-19”

Rakesh

November 13, 2018 at 7:47 am

Maharashtra professional tax return must be filed by those having professional tax registration. Those entities having professional tax liability of more than Rs.50,000 are required to file monthly professional tax return before the last date of each month. Those entities having a tax liability of less than Rs.50,000 in the previous year are required to file tax return annually – on or before the 31st of March