Introduction:

As per the amendments in the Profession Tax Act 1975, a person (natural / legal) registered under MGST Act is liable to enroll for Profession Tax Enrollment Certificate (PTEC Registration) and pay Rs.2500 per annum. In addition, any business having any employee whose monthly salary is above Rs. 7500/- is also required to obtain Profession Tax Registration Certificate (PTRC Registration) and pay tax after deducting the same from the employee’s salary as per the provisions of law. All tax payers who are register in GST has received Notice for Compliance and Registration in PTRC / PTEC. Following is the process for PTRC and PTEC Registration.

Documents Required For PTEC Registration:

  • Pan of the assessee
  • Aadhaar Card copy
  • Cancelled Cheque
  • Passport size photo
  • Latest electricity bill of the register office/ place of business (In case of rented property then rent agreement)
  • Photo Signature
  • Details of Business
  • No of employees at work place
  • Date of Commencement of business
  • Email ID and Mobile no of the assesse

Procedure For PTEC Registration:

  1. Go to https://www.mahagst.gov.in/en
  2. Under the Other act and registration tab Select: New Dealer Registration
  3. Now select New registration under various acts (for new dealers) TAB a Detailed guidelines regarding application process flow, list of required documents are provided in the instruction sheet.
  4. Click “next” a check box will appear select the “New dealer” Checkbox and then click on next button  “PAN/TAN Validation” information page will appear
  5. Fill the PAN no enter captcha and proceed further
  6. 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 it will valid till 90 days for applying the online registration with PAN is user-id and password
  7. 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.
  8. Select PTRC/PTEC Act from the check boxes provided in the field “Acts for Registration”.
  9. E-application (Form I/II) under Professional Act will open.
  10. You should fill the information in the form completely either by entering in the relevant fields or selecting from the drop down lists.
  11. Fields marked with ‘*’ are mandatory fields.
  12. PAN/TAN is a mandatory requirement before applying for registration
  13. Selection of constitution in the form should be as per the PAN.
  14. In case, a dealer has opted for all Acts then the forms will be displayed in the following sequence:
    • MVAT
    • CST
    • Luxury
    • PTRC
    • SCPT
    • ET
    • PTEC
  15. 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.
  16. The Department will not accept the online application form if it is not complete in all respects and the required documents are not submitted along with the application.
  17. 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.
  18. The Department will make all communication on the email Id and mobile given in the temporary profile.
  19. 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:
  20. 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.
  21. 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 will be communicated via e-mail as attached PDF Format.
  22. 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

Grant of PTEC 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 MSTD offices for procurement of Registration Certificates. The Department will make the same available on the portal in downloadable format with digital signature of appropriate certifying authority.

Rejection Of Application:

  1. If the application is found defective, then defect memo will be issued and mailed to the 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 the 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.

For Additional Details or any queries, you may contact us at filingmitra@gmail.com