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Maharashtra State Tax on Professions, Trades, Callings & Employments (Professional Tax) for Education / coaching businesses in Maharashtra

Profile-specific applicability of Maharashtra State Tax on Professions, Trades, Callings & Employments (Professional Tax) for a education / coaching unit in Maharashtra, with citation and deadline.

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Information, not legal advice. Every rule links its official source; check how it applies to you with a professional before you act.

Definition

Maharashtra State Tax on Professions, Trades, Callings & Employments (Professional Tax) for Education / coaching businesses in Maharashtra: how the obligation applies, where to file, and the penalty for default.

  • SourceMaharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975 · Sec 5 (Registration) + Sec 6 (Returns)
    mahagst.gov.in

What it means in practice

A education / coaching unit (NIC 85) operating in Maharashtra typically triggers Maharashtra State Tax on Professions, Trades, Callings & Employments (Professional Tax) because of the business's operating model, scale and location.

The day-to-day administering authority will be the Maharashtra Labour / Commercial Tax Department.

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.

  • SourceMaharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975 · Sec 5 (Registration) + Sec 6 (Returns)
    mahagst.gov.in

Does Maharashtra State Tax on Professions, Trades, Callings & Employments (Professional Tax) apply to a education / coaching business in Maharashtra?

FacetConditionApplies
State coverageApplies in: Maharashtra
Sector coverageApplies across all sectorsDepends

Deadlines and penalty

Cadence
Monthly · Recurring
Next due
No fixed date Recurring; dates depend on your registration
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

  • SourceMaharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975 · Sec 5 (Registration) + Sec 6 (Returns)
    mahagst.gov.in

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