PTEC stands for Professional Tax Enrolment Certificate and PTRC stands for Professional Tax Registration Certificate. Usually these Registration are required to conduct business in Maharashtra and in many other States. PTEC allows to pay professional tax of a business entity and also of the professional or owner of the business. In other words PTEC allows the company to pay the companies and their director’s professional tax, also in case of individual like professionals and sole proprietor (provided he does not have any employees) all have to register under PTEC. On the other hand PTRC allows the employer to deduct and deposit professional tax from the salary of its employees and deposit it to government. Both PTEC and PTRC are required by a regular company to pay its own professional tax, as well as the professional tax for all its employees as is applicable. But, in case the Company and LLP does not have any payable employee then it will only require to pay PTEC and not PTRC and pay for Directors and Partners. Here you will get details of PTEC and PTRC registration in Maharashtra.
The procedure of registration of PTEC and PTRC in Maharashtra
A) REQUIRED DOCUMENTS
i) Latest Electricity Bill of principal place of Business
ii) Latest Photograph
iii) Scanned copy of signature
iv) Cancelled cheque
v) Address proof for principal place of business
B) PROCEDURE OF REGISTRATION
- Log on to web-site www.mahagov.in
Click on “e-Registration” on home page.
- Click on the option “New Registration under various Acts” then “Instructions” page will appear. Detailed guidelines regarding application process flow, list of required documents are provided in the instruction sheet. Click “next” and then “PAN/TAN Validation” information page will appear.
- After that “Temporary Profile creation” page will appear. To create Temporary profile by giving valid PAN, e-mail Id and mobile number. After successfully creation of temporary profile and will valid till 90 days for applying the online registration with PAN is user-id and password
- Applicant will login by using credentials as temporary profile. After successful login, Dealer will select “Existing Users” option from menu option. After that “Act selection” page will appear for which type of Act registration is required. In this page dealer can select multiple Acts for registration in single application
- Select PTRC/PTEC Act from the check boxes provided in the field “Acts for Registration”.
- E-application (Form I/II) under Professional Act will open.
- Information in the form should be completely filled either by entering in the relevant fields or selecting from the drop down lists.
- Fields marked with ‘*’ are mandatory fields.
- PAN/TAN is a mandatory requirement before applying for registration.
- Selection of constitution in the form should be as per the PAN.
- In case, a dealer has opted for all Acts then the forms will be displayed in the sequence MVAT, CST, Luxury, PTRC, SCPT, ET and lastly PTEC.
- Once the displayed form is filled completely and submitted, the data of unified fields of other forms will be needed to entered/selected by the applicant across all such forms.
- The online application form will not be accepted if it is not complete in all respects and the required documents are not submitted along with the application.
- In case the data in any of the fields is not entered, then the applicant would get error message and would be prompted to enter the said data.
- All communication will be made on the email Id and mobile given in the temporary profile.
- The applicant should select the ‘Status of the signatory” to the application and provide relevant details. Depending upon the constitution of the dealer, the application should be signed:
- The signatory, manager/authorized person(s) are required to sign digitally or by uploading the signature at relevant place/places while filing the application and submit the relevant documents.
- After filing the application Form, click on “Submit” button. After successful submission of Form, an acknowledgment bearing “Application Reference Number” will be available for download on confirmation page. The submitted application form which will be communicated via e-mail as attached PDF Format.
- The MSTD portal shall carry out preliminary verification/validation, including real-time PAN validation with NSDL portal, Aadhaar No. validation with UIDAI portal, IGR details with IGR portal and Electricity bill utilities with respective service providers such as Tata Power, MSEB, BEST, Reliance Energy and Toronto and issuance of TIN by MSTD Department through inter-portal connectivity before submission of the application form
- The Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975 Rules, notifications, forms and the trade circulars issued by the department are available on the official web site of the department
www.mahagst.gov.in. one can see the pdf form of PTEC and PTRC on the link
C) Grant of Registration Certificate
- If the application is correct and complete in all respect along with relevant documents then Registering Authority will generate TIN after verification. In case the application is eligible for granting registration, then the date of uploading the application shall be considered as the date of application for the purpose of determining the effective date of RC
- Registration certificates will be sent via email and post. The applicants need not visit MSTD offices for procurement of Registration Certificates as the same would be made available on the portal in downloadable format with digital signature of appropriate certifying authority.