How Do I Pay Backdated Professional Tax for a Single Employee in Maharashtra?

Dear Team,

Our branch in Maharashtra, Pune location has been operational since December '18, but we registered for Professional Tax under the Maharashtra State Professional Tax Act in March '20. Currently, only one person is working at that location. I would like to pay the due Professional Tax from December '18 to the present date. Could you please provide guidance on the procedures for making this payment?

Thank you.

You need to apply for and obtain:

1. PTEC in the name of the company if your company is other than proprietary;
2. PTEC in the name of all Directors/Partners/Designated Partners of the company if they do not have it; and
3. PTRC in the name of the company by providing the employee details.

After obtaining the above, you need to make payments:

1. Towards PTEC in the name of the company - Rs. 2500 annually
2. Towards PTEC in the name of all Directors/Partners/Designated Partners - Rs. 2500 per annum per person. If they already have PTEC in their name and are making payments towards PTEC, there is no need to pay it again.
3. Towards PTRC - the tax deducted from the salary of employees.

If your tax liability was below 50K in the previous year, then you need to remit the tax annually. Otherwise, monthly. In the first year, the payment is generally annual, and the same is stated in the certificate issued.

Whenever you make a remittance, you need to submit the return immediately in the same month.

All these procedures are online through the portal: https://www.mahagst.gov.in/en

Regards