This document outlines the tax calendar and payment requirements under the Profession Tax Act 1975 for two types of taxpayers: 1) Profession Tax Enrollment Certificate (PTEC) holders must pay tax by the 30th of June or within one month of enrollment/revision. E-payment is available. 2) Profession Tax Registration Certificate (PTRC) holders must pay tax in chalan MTR-6 and submit online returns in Form IIIB by the 10th of April/month. They must enroll for e-services first. Tax is due monthly if liability is over Rs. 50,000 or annually if under Rs. 50,000. E-payment and returns are now mandatory.

1. Tax Calendar under Profession Tax Act 1975
A) Profession Tax Enrollment Certificate (PTEC) holder
Tax is to be paid in chalan no MTR-6
Sr. No Class of enrolled person Due Date
1 Person who stands enrolled before the
commencement of a year or is enrolled on or
before 31st
May of a year
30th
June of that year or such later date as
the Commissioner may, by notification in
the Official Gazette, specify in respect of
that year
2 Person who is enrolled after the 31st
May of a
year
Within one month of the date of
enrollment.
3 Person who is enrolled and the rate of tax at
which he is liable to pay tax is revised.
Within one month of the date of such
revision.
E-payment facility is available for PTEC holders.
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 has to enroll himself for e-services (one time activity).
(For detail process of enrollment of PTRC e-services and filling of e-return, please see the demo at
www.mahavat.gov.in >> e-services >> Instruction Sheets for e-services >> PTRC e-services
Enrollment and e-return)
Sr.
No
Periodicity Tax Liability during
previous year
Due Date for
payment
Due date for online
e-return filling (refer
internal circular 4T of 2011)
1 Yearly Tax Liability is less than
Rs 50,000/-
31st
March of the
Financial Year to which
the return relates
Upto 10th
April of the
next Financial Year to
which the return relates
2 Monthly Tax Liability is equal to or
more than Rs 50,000/-
The last date of the
month to which the
return relates
Upto 10th
of the next
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)