Determination of PTRC Return Filing Periodicity for FY 2024-25
As per Rule 11 of The Maharashtra State Tax on Professions, Trades, Callings, and Employments Rules, 1975, the periodicity for filing PTRC returns is determined based on the total professional tax liability in the previous financial year.
- Monthly Filing: If the PTRC liability during FY 2023-24 exceeds ₹1,00,000, the dealer must file monthly PTRC returns for FY 2024-25.
- Due Date: The last date of the month following the salary payment month.
- Example: Salary for April 2024 → Return due by 31st May 2024, and so on.
- Annual Filing: If the PTRC liability during FY 2023-24 is ₹1,00,000 or less, the dealer must file an annual PTRC return for FY 2024-25.
- Due Date: 31st March 2025.
The Maharashtra GST Department has published a list of all PTRC numbers along with their applicable periodicity. Dealers can access the list at:
Download PTRC Periodicity List
2. Can PTRC Filing Periodicity Be Changed?
No, the periodicity of PTRC return filing cannot be changed once determined. Even Departmental Authorities are not authorized to modify it.
3. PTRC Filing Periodicity for Newly Registered Dealers
A newly registered dealer under PTRC must file monthly PTRC returns until the end of the financial year of registration.
4. Late Fees for Delayed PTRC Return Filing
As per Section 6(3) of the Act, late fees are applicable for filing PTRC returns after the due date:
- ₹200 for delays up to 30 days after the due date.
- ₹1,000 for delays beyond 30 days.
5. Checking PTRC Registration Status
PTRC periodicity is assigned only to active dealers registered under the PTRC Act. To check the PTRC registration status, follow these steps:
- Visit www.mahagst.gov.in
- Click on “Know Your Tax Payer”
- Enter the PTRC TIN (with suffix ‘P’)
- Click “Submit”
6. Updated PTRC Return Filing Utility
The PTRC return utility has been updated. Dealers must download the latest FORM-IIIB utility (applicable from 01/04/2023 onwards) from:
For any further assistance, please visit the official website: www.mahagst.gov.in.
How to file PTRC Return
How to pay PTRC Payment
