luckpandaProfessional Tax Registration & Payment
Professional tax is a state-imposed tax on professions, trades, callings and employment. Levied in 16 states/UTs — including Maharashtra, Karnataka, Tamil Nadu, Telangana, West Bengal, Gujarat, Madhya Pradesh, Kerala, Andhra Pradesh, Assam, Bihar, Odisha, Sikkim, Tripura, Nagaland, Puducherry.
Information, not legal advice. Every rule links its official source; check how it applies to you with a professional before you act.
Definition
Professional tax is a state-imposed tax on professions, trades, callings and employment. Levied in 16 states/UTs — including Maharashtra, Karnataka, Tamil Nadu, Telangana, West Bengal, Gujarat, Madhya Pradesh, Kerala, Andhra Pradesh, Assam, Bihar, Odisha, Sikkim, Tripura, Nagaland, Puducherry.
- SourceState Profession Tax Acts (Maharashtra 1975; Karnataka 1976; Tamil Nadu Municipal Act etc.); Constitutional ceiling Rs 2,500 per person per year (Art 276) · Sec 4 (registration)
mahagst.gov.in
What it means in practice
Professional Tax Registration & Payment is administered by State Commercial Tax / Revenue Department. The obligation is grounded in State Profession Tax Acts (Maharashtra 1975; Karnataka 1976; Tamil Nadu Municipal Act etc.); Constitutional ceiling Rs 2,500 per person per year (Art 276) (Sec 4 (registration)).
Two registrations: PTRC (Professional Tax Registration Certificate — employer) and PTEC (Enrolment Certificate — self). Slab rates vary by state.
- SourceState Profession Tax Acts (Maharashtra 1975; Karnataka 1976; Tamil Nadu Municipal Act etc.); Constitutional ceiling Rs 2,500 per person per year (Art 276) · Sec 4 (registration)
mahagst.gov.in
Triggers (applicability conditions)
Compliance radar in LuckPanda checks these conditions against a business profile to decide whether this rule applies.
state IN ['Maharashtra','Karnataka','Tamil Nadu','Telangana','West Bengal','Gujarat','Madhya Pradesh','Kerala','Andhra Pradesh','Assam','Bihar','Odisha','Sikkim','Tripura','Nagaland','Puducherry']
Deadlines and penalty
- Cadence
- Every year · Annual renewal
- Next due
- No fixed date Recurring; dates depend on your registration
- Penalty for default
- Late registration: penalty Rs 5/day (Maharashtra) or 10% of tax (Karnataka). Non-payment attracts interest at notified rates.
This obligation has no fixed calendar date: it depends on when you start, your licence date or your registration.
Citations
- SourceState Profession Tax Acts (Maharashtra 1975; Karnataka 1976; Tamil Nadu Municipal Act etc.); Constitutional ceiling Rs 2,500 per person per year (Art 276) · Sec 4 (registration)
mahagst.gov.in