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PROFESSION TAX DEPARTMENT, MUMBAI

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HANDBOOK OF
PROFESSION TAX
E-SERVICES

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 Concept by -:
SMT. SWATI KALE
Joint Commissioner of Profession Tax,
Mumbai

Compilation and Drafted by

Chief Editor -:
SHRI. BHAUSING B. PAWAR
Dy. Commissioner of Profession Tax,
Bandra, Mumbai

Assistant Editor -:

Shri. Javed Kazi

Profession Tax Officer, Bandra, Mumbai

Smt. Sayali Anjarlekar

Profession Tax Officer, Bandra, Mumbai

Shri. Madan Chavan

Profession Tax Officer, Bandra, Mumbai

Shri. Pravin Shrigiriwar

Profession Tax Officer, Bandra, Mumbai

Shri. Ganesh Shinde

Tax Assistant, Bandra, Mumbai

Shri. Kiran Meherkhamb

Tax Assistant, Bandra, Mumbai

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 HANDBOOK OF PROFESSION TAX E-SERVICES

CONTENTS

1. Introduction in Brief…………………………………………………………………..7

2. Process flow from Profile Creation………………………….………………………..10

3. Process flow of Registration/Enrolment……………………………………..……….22

4. Process flow of amendment…………………………………………..……………….28

5. Process flow of cancellation…………………………………………………………...32

6. Process flow of Payment………………………………………………………………33

7. Process flow for Return filing……………………………………………………..….39

8. Raise Service Ticket………………………………………………………………..….44

9. Profession Tax Calendar……………………………………………………………...46

10. Profile Creation Issue Reported by Users……………………………… ……….....47

11. Procedure to reset “mahagst.gov.in” password…………………………………....48

12. Profession Tax FAQ’s……………………………………………………………......49

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 FOREWORD

The Profession Tax Act was enacted in the year 1975 for raising additional resources needed
for implementing the Employment Guarantee Scheme of the State Government and to provide
for establishment of the Employment Guarantee Fund. It was with this noble intention that the
Act was introduced and very few of us know that Maharashtra was one of the pioneer States in
the introduction of such a levy and further, I would like to add that till date very few States
levy the said tax. It is one of a kind of a tax very unlike the mainstream work of the Department
as it is a direct levy having more in common with Income tax rather than the indirect levies like
VAT, Excise or GST now.

The Profession Tax collection started in the year 1975 and grew robustly in the beginning years.
But in the last few years it has showed a stagnancy with the collections which stood at Rs 1683
crore in 2010-11 have grown only to Rs 2122 crore in 2019-20.The registered dealers under
the MGST Act stand at 10 lakhs today but the registered dealers under PTRC have failed to
match this growth. This reflects both- failure as well as potential. The point I desire to make it
that is if the necessary will exists, a lot could be done to take the Profession Tax collections to
a satisfactory level.

I appreciate the efforts and initiative of the concerned officers in bringing out a handbook
containing the digital procedures of the Profession Tax Act. At the same time I exhort the
Profession Tax officers to put in their best in taking the collections to adequate levels. I also
wish to note here that in the year 2008 the Preamble of the Act was amended and it was changed
to ‘An Act to provide for the Levy and Collection of a Tax on Professions, Trades, Callings
and Employments for the benefit of the State’. The changed objective is significant and all
the more provides a motive for increased efforts and industry.

I once again, laud the many initiatives taken up in Profession tax and hope that in future they
give me many more opportunities for appreciation both for such aforesaid initiatives as well as
for increased collections, reach and achievement of targets.

Sanjeev Kumar, IAS

Commissioner of State Tax,
Maharashtra.

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 MESSAGE

‘Profession Tax Act’ is administered by Maharashtra GST Department. Its contribution in

revenue collection seems comparatively less but its contributions has its own importance.
Since profession tax ceiling on one person per year is limited to maximum at Rs.2500, it is
necessary to tap all liable dealers / persons to broaden the taxpayer’s base to achieve the
increased target being set per year.
Technical issues have remained obstacle in availing e-services provided by the Department. In
this scenario, publication of ‘Handbook of Profession Tax : E-services’ has immense
importance. I am sure that the handbook serves the purpose of handy information to the
taxpayers, practitioners and above all to the implementing authorities.

Govind Vasant Bilolikar

Additional Commissioner of State Tax (GST-3),
Mumbai.

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 PREFACE

I took over to the Profession Tax Division in Mumbai on 01st January 2020 as Joint
Commissioner of Profession Tax. Its privilege that as Joint Commissioner, I have to cater to
the automation and technical issues in automation.
After lockdown in March 2020, it was felt that we should utilize this situation as an opportunity
to impart technical knowledge to the stakeholders in the Profession Tax Fraternity. So we
organised ‘State wide Work Shop on Guidance to Technical Issues’ for our Departmental
authorities such as Profession Tax Officers, also State Tax Inspectors and Tax Assistants.
Eventually we have been invited to Mega Guidance Cell organized by the GST Practitioner’s
Association of Maharashtra (GSTPAM). It was ardently felt to have such a novel handbook to
educate tax fraternity in the Department as well as outside the Department.
I am very much pleased to present the hand book to my tax fraternity. It covers all the topics
in free flowing manner right from how to create profile, obtaining Registration Certificate,
Payment of tax and Filing of returns. Not only that it also covers issues related to Registration
such as amendment in Registration/Enrolment, Cancellation Of Registration/Enrolment, add
act utility and raising service request in case of technical issues.
I appreciate that Shri Bhausing Pawar, Deputy Commissioner of Profession Tax, Mumbai has
put in lot of hard work along with his editorial Team in developing, designing drafting and
presenting the Handbook.
The handbook is loaded with actual screenshots from the website from user end. The process
flows depicted in the handbook are catchy and lucid.
I am sure it will cater a lot to the Tax Fraternity.

Swati Kale
Joint Commissioner of Profession Tax,
Mumbai.

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 HANDBOOK OF PROFESSION TAX E-SERVICES
1. INTRODUCTION IN BRIEF

The Maharashtra State Tax on Professions, Trades, Callings and Employments

Act 1975, commonly known as Maharashtra PT Act. It is levied on a ‘person’ who is
actively or otherwise engaged in any profession, trade, calling or employment in the
State of Maharashtra. As per article 276 of the Constitution, tax so levied in respect of
any person shall not exceed Rs.2500 in a year.

PTRC:
Salary/wage earner is a class covered by Schedule –I and tax payable by them is
defined on the basis of salary slab

The liability to deduct Profession Tax from the salary or wages of the employee
and to deposit the same into Government Treasury is cast upon employers for which
the employer has to obtain Registration Certificate (PTRC). Recently Insurer (Insurance
Company) Registered under IRDA Act, are also made liable to pay tax on behalf of Insurance
Agents.

PTEC:
The other classes of persons (Individuals and Employers) covered by Schedule-
I have to pay tax by themselves, for which they need to obtain Enrolment Certificate
(PTEC).
E-services such as e-registration, e-payment and r-returns are available on departmental portal
www.mahagst.gov.in

The Handbook of Profession Tax is designed for the benefit of Taxpayers, Tax Practitioners and Tax
Authorities located from Cities to Remote Locations.

NEW DEALER REGISTRATION –

PROCESS FLOW FROM PROFILE CREATION TO REGISTRATION:
 Log on to web-site www.mahagst.gov.in
 Click on “Other Acts Registration” on home page.
 Click on “New Dealer Registration> New Registration under various Act” 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 it would be valid for 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

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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 up 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 be 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, 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.
Grant of Registration Certificate
1. 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
2. Registration certificates will be sent via email and post. The applicants need not visit
Profession Tax offices for procurement of Registration Certificates as the same would be made

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available on the portal in downloadable format with digital signature of appropriate certifying
authority.
Rejection of the Application
1. If the application is found defective, then defect memo and e mail will be issued and e-mail
to applicant. The applicant needs to rectify the defects within 30 days.
2. In case the applicant rectifies the defects within 30 days, the Officer will verify and if found
satisfactory then TIN would be generated. In this case, date of first application would be taken
for the purpose of determining the effective date of RC.
3. If the applicant does not rectify the defects shown in defect memo within 30 days, then the
application shall be rejected and the temporary profile will be de-activated after 90 days.
DOCUMENTS TO BE FURNISHED
1. If the PAN Card is not available with the applicant, then the details of the PAN obtained
from the website of Income Tax Department shall be accepted as a proof of PAN instead of
copy of PAN.
2. Please refer Trade Circular No 42 T of 2008 dated 26.12.2008
3. As proof of place of business (POB and APOB) and residence (POR) latest electricity bill is
mandatory. Out of the remaining documents any one can be submitted.
Sr. No. Acts Number Documents
1 Documents Required for PTRC 1 Photograph
1 Documents Required for PTRC 2 Signature
1 Documents Required for PTRC 3 Scanned copy of PAN
1 Documents Required for PTRC 4 Address proof (Principle Place) of Employer
2 Documents Required for PTEC No Documents Required.

PT Registration करायला जर आली काही अड़चन ! तर कॉल करा Helpdesk ला पटकन..!

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 2. PROCESS FLOW FOR ‘NEW DEALER’S PROFILE CREATION’:
This is home page of our departmental portal www.mahagst.gov.in

There are 08 Tiles on the Home Screen as follow

Once the curser is hovering over any of the tiles, it flips automatically.

Go to ‘Other Act Registration Tiles’>> ‘New Dealer Registration’

Applicant can proceed for ‘New Registration under various Acts’.

There are two options.

1. New Registration under Various Acts and 2. TDS/TCS Registration.

नोकरी अथवा व्यवसाय करा, व्यवसायकर ननयमित भरा..!

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New Registration under Various Act
Select PTRC / PTEC and read the process flow carefully till the end of the page.

The dealer has to go through the process flow and read all the instructions carefully

At the end of the page, click on ‘Next’

In the next window, select ‘New Dealer’.

At the end of the page, click ‘Next’

Select ‘PAN’ or ‘TAN’ and fill the details carefully and then click ‘Next’.

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In case IVth letter in PAN is T, then

In case the IVth letter is ‘C’ then by defaults the Constitution is shown as ‘Public Limited Company’.
The applicant needs to select from dropdown.

In case of IVth letter in PAN is C, then select from dropdown.

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Select ‘Constitution>> Select from dropdown>> Enter Captcha>>Select ‘Next’
Note- In case of 4th character in PAN is C, the default constitution is ‘Public Limited’. Hence carefully
select ‘Constitution type’ from the drop down.

Enter email ID and Mobile number to create profile

The applicant will sent User Id and Password on the email provided

Enter user ID and password and then change password.

The process of ‘Profile Activation’ is explained in ‘Registered Dealer’s Profile Creation is applicable to
this ‘New Dealer’ also.
***************************************************************************

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HOW TO CREATE PROFILE BY REGISTERED DEALER:
Go to www.mahagst.gov.in home page>> Go to ‘Login to e-services’>> Click on ‘Profile for
Registered Dealer’ to create temporary profile.
In case registered TIN is active status, select ‘Registered Active Dealer’
and in case of registered TIN is inactive/cancelled status, then select ‘Registered In-active/Cancelled
Dealer’.

Click on ‘Next’ Fill the details such as PAN/TAN>>TIN>>Enter captcha>> Click ‘Next’

The applicant dealer will be sent link on the registered email. After clicking the link, OTP will be sent
on registered mobile number. He will follow the instructions given in the mail.
Following are some slides depicting ‘Process Flow’

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Email massage stating ‘Temporary Profile is created successfully.

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Page 16
After changing password, the dealer is able to log in to E-Services on SAP

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HOW TO CREATE PROFILE WHEN REGISTERED TIN IS IN IN-ACTIVE STATUS:
First of all check whether the existing TIN is in ‘In-Active’ or ‘Cancelled’ status
PROCESS FLOW
Go to www.mahagst.gov.in home page>> Go to ‘Login to e-services’>> Click on ‘Profile for
Registered Dealer’ to create temporary profile.
In case registered TIN is active status, select ‘Registered Active Dealer’
and in case of registered TIN is inactive/cancelled status, then select ‘Registered In-active/Cancelled
Dealer’.

In the above example the TIN holder’s TIN is found cancelled hence ‘Temporary Profile’ by using
option ‘Registered In-Active/Cancelled Dealer’

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Enter all the required details as asked in the window. Select option from drop down

Select Constitution as per PAN- as Private Limited

Fill the below required fields (To be filled by the Authorised person only)

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After filling correct information, the dealer will be prompted to ‘Create Profile’ and he will receive
‘Temporary user id’ and ‘password’ on the mail and mobile submitted in the above fields.

After receiving ‘Temporary user id and password, the applicant is required to go on ‘Log in for e-
services>> ‘Log in for VAT and Allied Act’ and change the password as per his convenience.

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After changing password, the dealer will be able to log in to E-Services on SAP

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3. PROCESS OF REGISTRATION (PTRC) AND ENROLMENT (PTEC) UNDER PT

1. PTRC PROCESS FLOW

Profile Creation First Log in Actual Approval

Application Mechanism

Profile Creation and First Log in is already discussed.

After the First Login Session is complete, Applicant can access various e-Services, including e-
Registration, provided by the MGSTD. An Applicant seeking Registration application under PTRC shall
click on the “Registration” tile. Then click ‘New Registration’>> select ‘Act’ as PTRC.

Once the Act is selected then application in Form-1 will appear. The online form
appears in 10 parts. The applicant has to fill all the parts carefully and fill information
in the appropriate fields of the online form and upload required documents and
submit.

Once the application is submitted, Approval mechanism followed by the system

automatically. Procedure for auto-approval is present in the system without any
human interference.

System generated PTRC in Form-1A is granted to the applicant and

acknowledgment is generated which can be downloaded.

The applicant can now download PT EC/ PTRC in PDF from RC Download tile
available on the portal.

2. PTEC Process Flow:

Profile Creation First Log in Actual Approval

Application Mechanism

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Profile Creation and First Log in is already discussed.

After the First Login Session is complete, Applicant can access various e-Services, including
e-Registration, provided by the MGSTD. An Applicant seeking Registration application under PTEC
shall click on the “Registration” tile. Then click ‘New Registration’>> select ‘Act’ as PTEC.
Applicant may choose to apply for registration under multiple Acts.

Once the Act is selected then application in Form-2 will appear. The applicant has to
fill all the information in the appropriate fields and upload required documents.

Once the application is submitted, PT Enrolment Certificate in Form-2A is granted to

the applicant and acknowledgment is generated which can be downloaded.

The applicant can now download PT Enrolment Certificate in PDF from RC

Download tile available on the portal.

RC DOWNLOAD

Go to www.mahagst.gov.in and verify the status with the help of his PAN.

Under the Tile ‘Other Act Registration’ Click ‘RC download’

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Now, the window opens. Enter PAN and click on get ‘Get status’

Status as per PAN will be displayed.

In case PAN is not linked with any registration under any of the existing Acts administered by
MGSTD, then he may be a ‘New Dealer’. He can proceed to – Profile Creation and then
Registration/Enrolment.

USING ‘ADD ACT’ UTILITY:

Checking through ‘Know Your Taxpayer’

Click on ‘Know your Tax Payer’ tile

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Let’s check one sample example. Enter existing TIN under one of the administered Act by MGSTD

In the above sample example, the dealer is existing TIN holder under VAT but his VAT TIN is not
linked with dealer’s PTEC or PTRC.
In this scenario, he can opt for ‘Add Act’ provision and proceed for registration and enrolment under
PT Act.
HOW TO ADD MULTIPLE TINS UNDER SINGLE PAN

Login to ‘Login for e-services’

Click on ‘Registration’

Select ‘Add Act’

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 Select the TIN with suffix

Click on ‘Submit’

A new user ID and Password

Will be created

User-id and Password will be sent to

registered mail-id and an intimation
will be sent registered mobile
number

Let’s learn with the help of screen shots.

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Profile successfully created and email sent to the dealer

Profile of TIN Added through ‘Add Act’ utility:

In this profile the dealer is able to avail all the services and can do all the activities. However, the dealer
will not be able to apply for ‘new Act’ or ‘Add any other act’ in this profile.

For detailed information the taxpayer can opt to go through ‘Manual and Process’ available on the
portal in dealer services.

राज्याच्या प्रगतीत उचलतो वाटा, अमभिान िला, िी करदाता..!

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4. AMENDMENT IN REGISTRATION/ENROLMENT
Process flow for amendment in Registration/Enrolment:
Go to website www.mahagst.gov.in >>then go to ‘Log in for e services’ >> Select ‘Log in for
VAT and Allied Acts’

Dealers Log in page will be displayed. Login with username and password

After login ‘E services’ tiles will be displayed.

Click on ‘Registration’>> Registration Amendment a) Mobile number & email id b) Other

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Fields like TIN, PAN & NAME OF DEALER are auto populated and un-editable.
However, Mobile number and email id fields are available for edit and submit. The information gets
updated in system, no need for approval from Nodal Officer.

When dealer selects ‘Other’ option, Registration form is displayed with NAME, PAN or TAN as auto
populated fields

व्यवसायकराचे सोपे सत्र

ू , सोपी नोंदणी, सोपे वववरणपत्र..!

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For Amendment in ‘Place of business’, dealer has to select ‘POB’ and fill new address along with
new Pin code and proceed for submission of form.
Dealer can attach copy of Electricity bill or rent receipt or copy of Sale Agreement for document
proof.

For Amendment in ‘Bank Details; dealer need to fill details of New Bank along with Account number
and IFC code and submit the form. Dealer can attach copy of cancelled cheque for document proof.

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For Amendment in ‘Additional Place of business’ dealer has to select ‘APOB’ and fill new address
along with new Pin code and proceed for submission of form. Dealer can attach copy of Electricity
bill or rent receipt or copy of Sale Agreement for document proof.

A RETURN IN TIME, SAVES FINE..!

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5. Cancellation of Registration/Enrolment
Procedure for Cancellation.

 WWW.MAHAGST.GOV.IN

 Click on Log in for e services.

 Click on Log in for VAT & Allied Acts.

 After Log in, click on Registration tab -- Click on Registration Cancellation.

 Select the Radio Button ‘The Maharashtra State Tax on Professions, Trades, Callings and
Employments Act, 1975 (PTRC)’.

 Select the ‘Reason for Cancellation’.

 Choose the effective date.

 Click on ‘Address for correspondence’, if it is different from the Place of Business then click
on ‘Yes’ or ‘No’ option.

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 6. PROCESS FLOW OF PAYMENT
 Go to home page at WWW.MAHAGST.GOV.IN and click on E-PAYMENT

There are 04 options such as

1) E-Payment- Returns
2) Returns/Order Dues
3) E-Payment – Assessment Order
4) PTEC OTPT Payment

 SELECT ADVANCE PAYMENT

Whenever dealer wants to pay regular payment under PTEC or and PTRC payment as per return,
please select Advance Payment.

 SELECT TIN AND PUT PTRC/PTEC NO. WITHOUT P

Enter PTRC, PTEC number without success

व्यवसायकर भरा िद
ु तीत, आपले राज्य ठे वा सरु क्षित..!

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 SELECT ACT, PERIOD, LOCATION AND PUT AMOUNT

 SELECT PROCEED FOR PAYMENT

 CLICK ON AGREE AND SELECT GRASS OPTION AND CLICK ON PROCEED

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 CLICK ON ‘PROCEED’ AND CLICK ON ‘MAKE PAYMENT’

 SELECT PAYMENT MODE>> SELECT BANK>> ENTER CAPTCHA>> PROCEED FOR PAYMENT

PTEC OTPT Payment

Any person holding certificate of enrolment may discharge his liability for payment
of tax under PT Act for a total continuous period of 3 to 35 years by making
payment in advance as per notification.

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
Enter 11 digit PTEC TIN (99*********) without suffix. 
Based on TIN number system will fetch data. If a valid PAN is linked with
TIN then the name as per PAN will be fetched from NSDL site and displayed on
the screen. 
If the trade name is available in the database it will be displayed on the
screen. If it is not available the applicant can add or edit the same. 
If the PAN for the TIN is not available in the database then the applicant
needs to enter his correct PAN in the given field. 
The PAN is validated from the NSDL website and If name as per PAN is
fetched and displayed on the screen. And as the trade name is available in the
database it will be displayed on the screen. If it is not available the applicant
can add or edit the same 
System completes TIN-PAN cross verification through NSDL. 
➢System fetches schedule entry if available in data base or provides drop-
down for select suitable entry. 

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
➢System shows OTPT benefit chart including Number of Years, Actual tax
amount, OTPT tax amount and Benefit amount. 
➢As per “Period”, “Scheduled Entry” & “Tax Slab” selected by tax payer,
Amount will be auto populated. Tax Payer will be unable to edit the amount
field but he can choose from the drop-down list. 
Taxpayer needs to provide his Location, Payment gateway, E-mail and Mobile
number and Select ‘Proceed’ Button. The tax payer needs to provide correct
Email ID and Mobile number as OTPT Certificate will be sent on Email and
payment details on Mobile number provided.

वेळेत भरुनी व्यवसाय कराची रक्कि, करु राष्ट्र ववकासाचा पाया भक्कि...!

Page 37
➢Tax Payer may read conditions and click on “I Agree” if all information is
correct and Proceeds, DRAFT Challan will be shown on next screen. 

If draft challan is correct, Tax Payer proceeds further for making payment. Tax
Payer is navigated to bank’s site by system.

➢Payment process will be same as all e-payments discussed above.

➢After successful payment system will send OTP on mobile number and link
for OTPT certificate on email.

#################################################################

MY TAX, MY DUTY
िाझा कर, िाझ कततव्य..!

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 7. RETURN PREPARATION AND UPLOADING OF RETURN
Go to www.mahagst.gov.in Click on Electronic Forms

There are different templates of Form-IIIB for the period prior to 31/03/2016

Separate template of Form-IIIB for the period after 01/04/2016

Fill detailed information in the downloaded ; Return template’ properly.

Validate and check the errors

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Press to Validate

In case there are any error in the file, it will appear in Form IIIB errors. Otherwise, message pops up
‘Your Form is now error free and ready for upload. You can upload this file.’

Process flow for uploading PTRC return

 Login to ‘e-services for VAT and Allied Act’ from home page

 Dealer will enter user ID and enter password

 He will be taken to a new window on SAP displaying ‘E-Services’

 Then click on ‘Returns’ tiles

 After ‘Returns’ a new window displaying ‘Return/Statement Filling’ will appear.

 >> Select Act>>Type of Return Statement>>Period>>Annexure Upload>>Draft Return>>

 The dealer has to select appropriate option from the dropdown and all the pages of the Form is

required to be filled in one by one till the window displaying ‘upload file’ and ‘Submit’

PAYING TAX, BUILDING FUTURE

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Page 40
 File Upload>> Choose file>> Browse file >> Select Upload

 Press upload file

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 Upload File

 Press Confirm to Submit

 Click on Form to view draft

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 Save draft

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8. RAISE SERVICE REQUEST
Procedure for Service Request

 WWW.MAHAGST.GOV.IN

 Click on May I Help You?

 Click on Service Request.

 Here You can create Service Request or Search Old Service Request.

 Fill the details in this page & Click on Submit button.

Make the payment once and relax for 35 years..!

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 After submit, select queries category ----- Select Queries details ---- Financial Year

(Related to the problem faced) -- Nature of Complaint ---- Detail Description of Complaint

-- if there is any attachment then click on File Upload.

File profession Tax return in time & be happy..!

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 9. PROFESSION TAX CALENDER

A) Profession Tax Enrolment Certificate (PTEC) holder:

Tax paid in Chalan No. MTR-6

Sr No. Class of Enrolled Person Due date for payment.

1 Any person who has obtained Enrolment 31st March of that year
Certificate before 31st March of any or
particular year, then such later date as the Commissioner may, by
notification in the Official Gazette, specify
in respect of that year.
2 Person who is enrolled and the rate of tax at Within one month of the date of such
which he is liable to pay tax is revised, then revision.
Note:
1. Due date for payment of tax for enrolled person has been revised and now EC holders are required
to pay profession tax in respect of any financial year on or before 31st March of that year.
2. E-payment facility is available for Enrolment Certificate holders without login.

B) Profession Tax Registration Certificate (PTRC) holder:

Tax is to be paid in Chalan No. MTR-6, and online return should be submitted in Form IIIB.
Before submission of online return, Employer should enrol himself for e-services (one time activity).
(For detail process of enrolment of PTRC e-services (Profile Creation) and filling of e-return, please
see the demo at www.mahavat.gov.in >> e-services >> Instruction Sheets for e-services >> PTRC e-
services Enrolment and e-return).

Sr Periodicity Tax Liability during previous year Due Date for payment and e-return
No. filling
1 Yearly Tax liability is less than Rs. 1 lakh On or before 31st March of that year to
which such return relates.
2 Monthly Tax liability is Rs. 1 lakh or above On or before the last date of the month
to which the return relates.

Note:
1) An employer registered under this Act shall furnish monthly return as per the provisions of clause
(c) of sub-rule (3) of rule 11 till the end of the year in which he is granted the certificate of registration
Date 14/7/211.
2) Filling of e-return for all PTRC holders is made mandatory vide Government Notification
VAT/AMD.1010/IB/PT/Adm-6 Date 14/7/2011.
3) E-payment is made mandatory to all PTRC holders w.e.f. 1/7/2012 vide Government Notification
No PFT.1012/ C.R.29/ Taxation-3 Date 14-June-2012.
For detail process of e-payment please see the demo available at www.mahavat.gov.in >> e-services
>> Instruction Sheets for e-services >> PT e-payment Demo.

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 10. Profile Creation issues and solutions

1 - Profile Activation Link sometimes is not received and sometimes it doesn’t work:

Link not received: All mails are in sent status from MGSTD. You will receive the link.

Link doesn’t work: It is advised to click the link received through mail. This eliminates

the problem mentioned.

If you wish to visit the link separately and not through the mail then ensure that you

have copied the Link properly. Incorrect link will not work.

2 - PAN & TIN combination mismatch:

Enter your PAN and TIN accurately. If PAN was not submitted earlier, now submit your

PAN details to create your SAP User Id and Password.

3- Profile already exists:

Use your existing user id and password and there is no need to create profile again. If

you have forgotten password then use the functionality of resetting the password.

4- Password doesn’t work:

If password doesn’t work, then please clear your internet browser cache and try again. If

you still get the password error, then use forgot password utility and reset password by

entering answers to security questions.

5- Reset Password Issue:

Follow the steps given to create the temporary password which needs to be replaced

with your own Password.

6- Forgot Security Answers:

Call on Helpdesk number 1800 225 900. Take Service Request Ticket Number. Your

temporary password will be sent on the e-mail Id mentioned by you while raising the

Service Request Ticket Number/registered e-mail Id. You will be required to replace the

temporary password with the password you want to use.

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 11. Procedure to reset “mahagst.gov.in” password
(For all dealers who have Profile at mahagst.gov.in)

 Dealer to send email from his registered email id only with following information to

mvatresetp@gmail.com

1) TIN: (IF TIN ISSUED)

2) PAN:

3) REGISTERED MOBILE NO.:

4) REGISTERED EMAIL ID:

 If Dealer do not have access to his registered email id, he or his representative may submit
application on original letter head with rubber stamp, signed by proprietor / partner / director /
authorized signatory (as per his MVAT system data) to 1st floor, E-Services Helpdesk, New Building,
GST Bhavan, Mazgaon, Mumbai along with following documents –

1) Copy of PAN of proprietor / partner / director / authorized signatory (as per MVAT system
data) for signatory proof.

2) Copy of PAN of Firm.

3) If the representative of the dealer is attending, then letter of authority in prescribed

format is mandatory.

 Other than Mumbai location:

Dealer may submit above application to their respective Nodal Officer & then Nodal Officer,
after due verification of mandatory documents as mentioned above, may send above details to
mvatresetp@gmail.com from their official mahagst mail id (Outlook mail id ) only. [Only TIN & PAN
number required, no need to send any scanned documents].

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O;olk;dj Hk#u feGok tckcnkj ns’koklh gks.;kpk lUeku---!

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 12. PROFESSION TAX FAQs
Registration
1) Who is liable to pay Profession Tax in the State of Maharashtra?

Ans : Any person who is engaged in any profession, Trade, callings and employment in the State of
Maharashtra is liable to pay Profession Tax. A person includes Hindu undivided family, firm, company,
corporation or other corporate body, any society, club or association.

2) What are the types of Profession Tax payers?

Ans : There are 2 types of Profession Tax payers -

a) Profession Tax Enrolment Certificate (PTEC) : Any person engaged in Profession, Trade and Callings
and falling under one or the other of the classes mentioned in the second column of Schedule I shall
obtained PTEC

b) Profession Tax Registration Certificate (PTRC): Every employer who has employed even a single
employee whose salary is above the prescribed limit for deducting Profession Tax shall obtain PTRC.

3) What is the time limit to apply for Enrolment / Registration?

Ans : A person / employer shall apply within 30 days of becoming liable to pay tax.

4) Which forms to be used for applying PTEC and PTRC? What is the method of application?

Ans : The person who is liable to obtain PTEC shall apply in Form II and an employer who is liable to
obtain PTRC shall apply in Form I. Both the applications shall be made online on Maharashtra Goods
and Services Tax Department’s (MGSTD) web-site www.mahagst.gov.in

5) Whether I have to create profile for application of PTEC and / or PTRC?

Ans : Every entity who wants to apply for registration for any of the Act govern by MGSTD shall create
profile on www.mahagst.gov.in. a) If any applicant has already obtained registration under any of the
Act and wants to apply for registration under another Act shall create his profile by selecting option
“Create Profile for New System” under “Log in for e-services”. After creation of profile he can use the
e-services also. b) applicant other than ‘a’ above shall create his profile by selecting option “ New
Dealer Registration” under “Other Acts Registration”.

6) What are the documents required to be uploaded along with application?

Ans: a) For PTEC no documents is required to be submitted. b) For PTRC the list of required documents
is given in Trade Circular 20T of 2017 Dt 16/6/2017.

7) What are the penalty provisions, if I apply late for registration / Enrollment?

Ans : As per Section 5(5) of PT Act, where an employer or a person liable to registration or enrolment
has failed to apply for such certificate within the required time, the prescribed authority may, impose
penalty of rupees five for each day of delay in case of such employer and rupees two for each day of
delay in case of such person.

8) How do I know that the application submitted by me is in order or any query has been raised
against my application?

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Ans : If the query is raised against the application a defect memo is sent of the registered mailID of
the applicant. Applicant has to comply the query within 30 days from the date of query raised. If he
do not comply within 30 days, his application gets rejected. However he can reapply using the same
application again. He can check the status of his application by entering his PAN at “RC Download” in
“Other Acts Registration”. a) If the status is shown “With STO” then the application is with nodal
officer. b) If the status is shown as “With Applicant” then either the application is not submitted by
the applicant or the officer has raised the query.

9) How do I know that PTEC / PTRC Tax Identification Number (TIN) has been allotted to me?

Ans : a mail is send on registered mail-ID containing digitally signed PTRC / PTEC immediately after
granting TINs. The user can check the same by entering his PAN at “RC Download” in “Other Acts
Registration”. He can download the Registration / Enrollment certificate by clicking ‘Print / Preview’
button.

10) What are the due date for PTEC payment after obtaining TIN?

Ans : a) If PTEC TIN holder have any previous year’s liability shown in the certificate, he has to discharge
the same immediately. b) Current year’s tax liability can be discharged upto 30th June of that financial
year if the enrollment is taken before 31st May. If the enrollment is taken after that the liability shall
be discharged within 30 days from the data of enrollment. c) For future financial year, he has to
discharge his tax liability upto 30th June of every financial year.

11) What are the due dates for making payments of PTRC?

Ans : Due data for making payment is the last date of the month to which the return relates.

12) What are the periodicities for PTRC payment and return after obtaining TIN?

Ans : a) As per Rule 11A employer has to discharge his liability and file the return monthly upto the
end of the financial year in which he has obtained PTRC TIN. b) From next year, if his previous year’s
tax liability was

i) less than Rs 1,00,000/- then his periodicity to pay tax and file return for current financial
year is annual. However employer can discharge his liability multiple times by selecting yearly period
while making payment.

ii) Rs 1,00,000/- or above then his periodicity to pay tax and file return for current financial
year is monthly.

13) I want to change the Address of Place of Activity, what is the procedure ?

Ans : The user can apply for amendment by login >> Registration >> Amendment >> Email / Mobile or
Other.

14) How to apply for cancellation?

Ans : The user can apply online for cancellation by login >> Registration >> Cancellation.

Save money, save time and be relax, using 'one time payment of tax'!

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Payment :
15) Whether it is mandatory for PTRC and PTEC holder to make e-Payment?

Ans : As per notification No PFT.1012/ C.R.29/ Taxation-3 Date 14-June-2012 e-Payment is made
mandatory for Profession Tax Registration Certificate (PTRC) holders. However, it is optional for
Profession Tax Enrollment (PTEC) holders.

16) From which web-site payment can be made?

Ans: e-Payment shall be made through www.mahagst.gov.in >> e-Payment.

17) What are the options available in e-Payment for Profession Tax payers?

Ans : Options available for Profession Tax payers are a) Advance Payment b) Order Dues Payment.

18) Which option I should select for payment of Profession Tax deducted from the salary of my
employees (PTRC) and / or payment of PTEC?

Ans : The tax payer should select ‘Advance Payment’ option to make payment of PTRC and PTEC.

19) Which option I should select for payment of Profession Tax liability arising out of any order
passed by the Profession Tax Department?

Ans : Tax payers shall select ‘Order Dues payment’ for discharging liability other than 16 above.

20) What is the procedure to make payment?

Ans : i) go to www.mahagst.gov.in ii) put your mouse point on e-Payment. The tile will flip and option
will be displayed. iii) Select appropriate option iv) Enter Your TIN, captcha and Press Next button v)
Select Act, form ID, Financial Year, Period and Location. Enter the amount and then press Proceed for
Payment. vi) Agree to refund policy by clicking radio button and then select payment gateway and
click on Proceed vii) Draft chalan will be displayed viii) Click on Make Payment ix) Payment gateway
page will be displayed Select Bank in which you hold net banking account. xi) Click on Proceed for
Payment xii) Gateway will redirect you to bank web-page xiii) enter your login credentials of net
banking and make payment. xiv) Final receipt in MTR-6 will be generated. Stepwise detail process is
given in the Trade Circular 48T of 2017.

21) How to make payment if I don’t have net banking account or I don’t have account in any of the
listed bank for e-payment?

Ans : The tax payer can make the payment by using “Payment Across the Bank Counter” provided by
GRAS. The detail procedure for generating chalan for “Payment Across the Bank Counter” is given in
What’s New section under “Process for chalan generation for Payment Across Bank Counter through
GRAS."

22) Which period I have to select in chalan while making PTRC payment if my periodicity is monthly?

Ans : While making PTRC monthly payment, in period dropdown, employer shall select succeeding
month of the month to which salary pertains. e.g. select June in the period dropdown to deposit PT
deducted from the salary of May. Refer Rule 11 of PT Rule 1975, illustration given under Rule 11 and
point no 7 of Trade Circular 48T of 2017 clarifying the Rule.

23) Which period I have to select in chalan while making PTRC payment, if my periodicity is yearly?

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Ans : While making PTRC yearly payment in the period dropdown, employer shall select 01/04/YYYY
to 31/3/YYYYY i.e. full financial year. The user can discharge is liability multiple times by selecting
yearly period.

24) Error is coming as “Balance payable should not be more than zero” though I have made the
payment by selecting proper period?

Ans : Sometime status of the chalan and bank CIN is not updated on real time basis by bank. So if the
Chalan Identification Number (CIN) is not available in the payment details then system does not auto
populate chalan details in the Draft Return and hence it is resulted into this error. User can obtain the
real time status by clicking “Get Status”. If the status of the payment is updated as successful from
bank then “Get Status” will be converted into “View Chalan”. Then this chalan will be auto populated
in the return and it will resolve the error.

25) What is the process to generate the chalan if I am unable to take printout at the time of
payment?

Ans : a) After login to the departments web-site www.mahagst.gov.in user can reprint the chalan by
path Payments >> Pending Transaction History >> View Chalan. A PDF of chalan will get generated
when the user clicks on “View Chalan”. b) If the status of the payment is not updated by the bank on
real time basis, the status of the chalan is shown as “Get Status”. User can obtain the real time status
by clicking “Get Status”. If the status of the payment is updated as successful from bank then “Get
Status” will be converted into “View Chalan”. A PDF of chalan will get generated when the user clicks
on “View Chalan”.

26) What is the process to correct the period, if I have selected the wrong period in chalan?

Ans : Tax payer shall apply to the Nodal Profession Tax Officer of his jurisdiction for any type of
corrections in the chalan. Profile Creation :

27) Though I have created profile on new system, I am unable to access eservices (file return / Make
Amendment application).

Ans : The dealers / employers who are registered under any of the Acts governed by the Maharashtra
Goods and Services Tax Department (MGSTD), shall create their profile through option ‘Profile for
Registered Dealer’ which is available under the ‘Login for e-Services’ Tile. However it is observed that
employers have created profile by choosing the option ‘New Dealer Registration’ available under
‘Other Act Registration’ Tile. This option is to be chosen by the dealers / employers who does not have
registration under any of the Acts governed by the MGSTD. If the employers have created profiles by
using ‘New Dealer Registration’, they should raise a service request Ticket by using “May I Help You
>> Service Request” The issue should be described in details. MGSTD will remove such profile from
the system and inform the dealer on the registered mail-ID. After this employer can create profile by
using proper option.

dj Hkj.kk] fooj.k i= ok vlks vMp.k NksVh] lkFk nsÃy egkihVh---!

Page 52
Returns :

28) How can I file the PTRC Return ?

Ans : a) The employer shall use his login credentials for using e-services of www.mahagst.gov.in b)
Click on Returns c) Select “Return Submission Other Than VAT/CST” d) Select Act then press Next e)
Select “Return Type” and press Next f) Select Month and press Next' g) Select File by clicking Browse
button and then Click OK h) Click on “Upload file“ i) Draft Return will be shown j) Click on “Submit”
and return will get uploaded and final receipt with the return will be generated.

29) What period I should select in the return at “Period Covered by the Return” and in which month
I have to show the number of employees?

Ans: a) If the periodicity is monthly, then user should select succeeding month of the month to which
the salary pertains. And he should enter number of employees in the column of Salary month. e.g.
User shall select June in the column “Period Covered by the return”, if he is filling return for salary
month May. He should enter number of employees in the column May. b) If the periodicity is yearly,
then user should select financial year in the column “Period Covered by the return”. He should
consider Salaries paid for the month March of previous financial year to February of current financial
year.

30) when I am trying to upload return error is coming as “Balance Payable should not be more than
zero”?

Ans : a) As per Rule 11 of the PT Rules 1975, if the employer is monthly, then while making payment,
tax payer should select succeeding month of the month to which the salary pertains.

It is noticed that employers are mentioning salary month while making payment. SAP system
matches return month and payment month. So if the return period and payment period does not
matches, then this error occurs. If such error occurs and it is noticed that payment period and return
period differs, then tax payer should apply to the concern nodal Profession Tax Officer for period
correction. After period correction this error will be resolved. Detailed instructions are given in Trade
Circular 48T of 2017 at point no 7.

Further the instructions are given by way of pop up window in payment utility. b) Sometimes
the status of the payment is not updated by the bank on real time basis. If the status of the chalan is
shown as “Get Status” then this chalan will not get auto populated in return. User can obtain the real
time status by clicking “Get Status”. If the status of the payment is updated as successful from bank
then “Get Status” will be converted into “View Chalan”. Then this chalan will get auto populated in
the return.

Page 53
31) When I am trying to upload the return error is occurring as “Period Key does not match”?

Ans : The period mentioned in the template the selected at the time of uploading in SAP should be
same. If both the period differs then such error occurs. User should select same period in return as
well as uploading utility.

32) At the time of return uploading error is coming as “Credit carried forward cannot be more than
excess credit available”

Ans : Excess amount paid over the liability is shown as Refund in the return. Tax Payer has to enter it
as excess credit carried forward. Then only system will allow tax payer to use the amount for
subsequent period. Or some time the dealer does not enter the late fee and shows entire amount as
carried forward. System deducts the late fees if applicable and then remaining amount is posted as
carried forward in the system. But tax payer mentions the amount in full as brought forward, then this
error occurs. Tax payer should refer his earlier period return to ascertain how much amount is carried
forward and then same should be entered as carried forward.

Helpdesk Services for Tollfree No. 1800-225-900 are available on working days from 9.00 am to
7.00 pm

For any queries, kindly e-mail on :

1) jcptmumbai@gmail.com
2) dcptmum001@gmail.com
3) dcpt2.mumbai@gmail.com

व्यवसाय करा सहजतेने कर भरा सल

ु भतेन.े ..!

Page 54
GOVER N M EN T OF M AHAR ASHTR A
PROFESSION TAX DEPARTMENT
MUMBAI

Designed & Layout by : Sunil Jomraj

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