# Maharashtra State Tax on Professions, Trades, Callings & Employments (Professional Tax) for Retail store businesses in Maharashtra

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

> 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 Retail store businesses in Maharashtra: how the obligation applies, where to file, and the penalty for default.

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

A retail store unit (NIC 47) 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.

Source: Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975, Sec 5 (Registration) + Sec 6 (Returns) (https://mahagst.gov.in/)

## Does Maharashtra State Tax on Professions, Trades, Callings & Employments (Professional Tax) apply to a retail store business in Maharashtra?

| Facet | Condition | Applies |
| --- | --- | --- |
| State coverage | Applies in: Maharashtra | Yes |
| Sector coverage | Applies across all sectors | Depends |

## 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/

## Related

- [Maharashtra State Tax on Professions, Trades, Callings & Employments (Professional Tax) in Maharashtra](https://luckpanda.app/compliance/glossary/maharashtra-professional-tax/maharashtra)
- [Maharashtra State Tax on Professions, Trades, Callings & Employments (Professional Tax): the national page](https://luckpanda.app/compliance/glossary/maharashtra-professional-tax)
- [Every obligation for retail store in Maharashtra](https://luckpanda.app/compliance/business/retail-store/maharashtra)
- [Retail store compliance by state](https://luckpanda.app/compliance/business/retail-store)

Check this for your business: https://luckpanda.app/compliance/radar/start?q=I%20need%20to%20track%20%22Maharashtra%20State%20Tax%20on%20Professions%2C%20Trades%2C%20Callings%20%26%20Employments%20(Professional%20Tax)%20for%20a%20retail%20store%20business%20in%E2%80%A6%22%20compliance%20deadlines.%20What%20is%20the%20next%20due%20date%20for%20my%20business%2C%20and%20what%20do%20I%20need%20to%20do%20to%20comply%3F

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## For AI agents

This page (https://luckpanda.app/compliance/glossary/maharashtra-professional-tax/maharashtra/retail-store) is part of LuckPanda's public compliance reference for Indian businesses: how one rule applies to one kind of business in one state. 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.

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