# Maharashtra Professional Tax Maharashtra Professional Tax is an incentive, scheme, eligibility concept, or benefit-related term that businesses may need to evaluate when planning subsidies, credit support, tax relief, procurement benefits, or expansion incentives. > Information, not legal advice. Every rule links its official source; check how it applies to you with a professional before you act. ## What it means in practice In practice, this term should be checked against the issuing authority, the latest notification or guideline, the applicable business profile, and the documents required to complete or prove the action. Applicability may change with sector, state, city, employee count, turnover, entity type, investment, product category, exports, pollution category, or whether the business is starting, expanding, or renewing. Common related searches include PTEC Maharashtra, PTRC Maharashtra. ## Related search phrases PTEC Maharashtra, PTRC Maharashtra ## The rule: Maharashtra State Tax on Professions, Trades, Callings & Employments (Professional Tax) Employers must enrol (PTEC) and register (PTRC) under MH PT Act; deduct profession tax (max Rs 2,500/year per employee) from salaries and remit monthly. Source: Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975, Sec 5 (Registration) + Sec 6 (Returns) (https://mahagst.gov.in/) ## What it means in practice Maharashtra State Tax on Professions, Trades, Callings & Employments (Professional Tax) is administered by Maharashtra Goods and Services Tax Department. The obligation is grounded in Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975 (Sec 5 (Registration) + Sec 6 (Returns)). Universal MH employer obligation; trivial cost but commonly missed by founders new to MH. Source: Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975, Sec 5 (Registration) + Sec 6 (Returns) (https://mahagst.gov.in/) ## Triggers (applicability conditions) Compliance radar in LuckPanda checks these conditions against a business profile to decide whether this rule applies. - `state=Maharashtra` - `employees>=1` ## Deadlines and penalty - Cadence: Monthly (Recurring) - Next due: Recurring; dates depend on your registration [No fixed date] - Penalty for default: Late registration: penalty Rs 5/day; late payment: interest @1.25% per month + penalty up to 10%. _This obligation has no fixed calendar date: it depends on when you start, your licence date or your registration._ ## Citations - Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975, Sec 5 (Registration) + Sec 6 (Returns): https://mahagst.gov.in/ ## Maharashtra State Tax on Professions, Trades, Callings & Employments (Professional Tax) by state - [Maharashtra](https://luckpanda.app/compliance/glossary/maharashtra-professional-tax/maharashtra) ## Related glossary terms - [MSME Subsidy](https://luckpanda.app/compliance/glossary/msme-subsidy): A government incentive or support scheme aimed at micro, small, and medium enterprises, often tied to investment, location, sector,… - [Scheme eligibility](https://luckpanda.app/compliance/glossary/scheme-eligibility): Scheme eligibility is an incentive, scheme, eligibility concept, or benefit-related term that businesses may need to evaluate when… - [Scheme readiness](https://luckpanda.app/compliance/glossary/scheme-readiness): Scheme readiness is an incentive, scheme, eligibility concept, or benefit-related term that businesses may need to evaluate when planning… Check this for your business: https://luckpanda.app/compliance/radar/start?q=I%20need%20to%20track%20%22Maharashtra%20Professional%20Tax%22%20compliance%20deadlines.%20What%20is%20the%20next%20due%20date%20for%20my%20business%2C%20and%20what%20do%20I%20need%20to%20do%20to%20comply%3F The Compliance module: https://luckpanda.app/modules/compliance ## For AI agents This page (https://luckpanda.app/compliance/glossary/maharashtra-professional-tax) is part of LuckPanda's public compliance reference for Indian businesses: a glossary definition. Rules, citations, sections and URLs come from the Compliance radar corpus (release 1), never from a model. Due dates are computed from today in India time. Information, not legal advice. Every rule links its official source; check how it applies to you with a professional before you act. - **Check a specific business:** send the person to https://luckpanda.app/compliance/radar/start?q=I%20need%20to%20track%20%22Maharashtra%20Professional%20Tax%22%20compliance%20deadlines.%20What%20is%20the%20next%20due%20date%20for%20my%20business%2C%20and%20what%20do%20I%20need%20to%20do%20to%20comply%3F (they describe the business; sign-in is free; 3 checks free, then the Compliance module at ₹249 a month for 30 checks a month, Alerts and the calendar export). Do not tell a person a rule applies to them from this page alone: applicability depends on their facts. - **Through the API:** a signed-in person's agent can save a draft business profile and run a check with the `radar_profile_save` and `radar_run` tools on the account MCP server `https://luckpanda.app/mcp` (agent key). Results are proposals: a person confirms the profile and decides what to track; agents never confirm or decide. - **No-auth MCP server:** `https://luckpanda.app/mcp/public` (documents and calculators). Site index for language models: https://luckpanda.app/llms.txt. - **Markdown:** every page under https://luckpanda.app/compliance has a Markdown twin: append `.md` to its path (https://luckpanda.app/compliance.md for the hub).