Professional tax registration in Mumbai is done online with the Maharashtra GST Department on the MahaGST portal. An employer takes a PTRC to deduct professional tax from salaries, and the business, each partner or a GST-registered proprietor enrols for a PTEC at ₹2,500 a year. Companies incorporated in Maharashtra since 22 July 2020 must obtain both at incorporation, through SPICe+, so most new Mumbai companies only need to start using them.
Who needs professional tax registration in Mumbai?
A Mumbai employer needs a PTRC once it pays a salary above the Maharashtra nil limits: ₹7,500 a month for men and ₹25,000 for women. Separately, companies, LLPs, each partner of a firm or LLP, and persons registered under Maharashtra GST enrol for a PTEC and pay ₹2,500 a year.
Some typical Mumbai cases:
- A café in Bandra run by a GST-registered proprietor with staff: a PTRC for the staff, and a PTEC for the proprietor under entry 20A of Schedule I.
- A three-partner trading firm in Masjid Bunder: a PTEC for each partner, ₹7,500 a year together, and a PTRC as soon as it pays a taxable salary.
- A design LLP in Parel: a PTEC for the LLP (entry 18A) and one for each partner (entry 19(b)), plus a PTRC if it has staff.
- An employee who lives in Thane and works in Andheri: nothing to register. The Mumbai employer deducts the tax.
The Maharashtra Act and its rates apply across the state, so an office in Thane, Navi Mumbai or Pune follows the same rules as one in Mumbai.
How Mumbai companies, LLPs and proprietors get PTEC and PTRC
Companies get both at incorporation: the Ministry of Corporate Affairs has made profession tax registration a mandatory part of SPICe+ for new Maharashtra companies since 23 February 2020. LLPs, firms and proprietors apply themselves on the MahaGST portal.
- Companies. Section 5(3A) of the Maharashtra Act, in force from 22 July 2020, also requires a newly incorporated company to obtain both certificates. This holds whichever registrar the company is under. Since 16 February 2026, a registered office in Mumbai City or Mumbai Suburban falls under ROC Mumbai-I, and one in Thane, Palghar or Raigad, including Navi Mumbai, under ROC Mumbai-II; both incorporate on SPICe+. An older Mumbai company without the certificates applies on MahaGST. See company registration in Mumbai.
- LLPs. There is no SPICe+ route, so the LLP enrols, each partner enrols, and the LLP takes a PTRC once it employs staff. See LLP registration in Mumbai.
- Proprietors. A Mumbai proprietor registered under GST, with a GSTIN beginning with 27, owes ₹2,500 a year under entry 20A. See GST registration in Mumbai.
Watch out. On 20 October 2026, the MahaGST Important Updates still said that online PT registration and return filing are disabled, citing Trade Circular 01T of 2026, and that unregistered persons can pay with their PAN. Check that notice before a Mumbai business applies.
Worked example: PTRC for a café in Bandra
A made-up café in Bandra with nine staff deducts ₹1,150 a month and ₹1,550 in February under its PTRC, ₹14,200 a year. Its tax stays under ₹50,000, so it files one annual PTRC return instead of twelve monthly ones.
| Staff | Monthly salary | Tax each a month | February |
|---|---|---|---|
| 4 men | ₹14,000 | ₹200 | ₹300 |
| 2 men | ₹9,500 | ₹175 | ₹175 |
| 3 women | ₹18,000 | Nil | Nil |
Example. Saffron Lane Café, a made-up proprietorship in Bandra registered under GST, deducts ₹800 from the four men on ₹14,000 and ₹350 from the two on ₹9,500 each month. The yearly total is ₹1,150 × 11 + ₹1,550 = ₹14,200, paid with one return by 15 March 2027. The owner's own PTEC of ₹2,500 is due by 31 March 2027. With nine workers, the café files an intimation of commencement under the Maharashtra Shops and Establishments Act rather than a registration, and ESI starts only at 10 employees.
Run your own payroll through the Maharashtra Professional Tax Calculator before you file.
Maharashtra PTRC and PTEC calendar for 2026-27
A Mumbai employer tracks three dates in 2026-27. Monthly PTRC returns are due by the 15th of the next month if tax for 2025-26 was ₹50,000 or more. Otherwise one annual PTRC return is due by 15 March 2027. PTEC tax is due by 31 March 2027.
| Obligation | Who | 2026-27 due date |
|---|---|---|
| Monthly PTRC return and payment | Employers whose 2025-26 tax was ₹50,000 or more | 15th of the next month, such as 15 January 2027 for December 2026 salaries |
| Annual PTRC return and payment | Employers below ₹50,000 | 15 March 2027 |
| PTEC payment | Every enrolled person | 31 March 2027 |
| Late PTRC return fee | Any employer | ₹200 within 30 days, ₹1,000 after |
The 15th dates come from the amendment of rule 11(3) of the Profession Tax Rules notified on 28 February 2026. The Maharashtra GST Department posts periodicity lists, due-date extensions and late fee waivers on its notifications page, so check it before each due date.
Other Maharashtra registrations a Mumbai employer needs
Professional tax rarely comes alone. A Mumbai establishment with 10 or more workers registers under the Maharashtra Shops and Establishments Act 2017, a business registered under GST already owes PTEC under entry 20A, and ESI and PF begin at 10 and 20 employees.
- Shops and Establishments. With 10 or more workers, apply online in Form A; the certificate comes in Form B within 7 working days. Below 10 workers, file an online intimation of commencement in Form F and receive a receipt in Form G, under the Maharashtra Shops and Establishments Rules 2018.
- ESI and PF. The 10th employee brings ESI, and the 20th brings PF. See ESI registration.
Late registration in Maharashtra: penalty and interest
Maharashtra can fine a late employer ₹5 for every day it delays applying for a PTRC, after a hearing. A person who should have enrolled pays interest of 1.25% a month, or part of a month, on the unpaid tax from 1 July of each year missed. Arrears go back up to four years for certificates granted from 1 April 2017.
For the Masjid Bunder firm above, each missed year means ₹7,500 of partners' tax plus interest, which keeps running until the tax is paid. Our guide to professional tax registration works through the interest on a late enrolment and covers the other states that levy the tax.
Common professional tax mistakes in Mumbai
Mumbai businesses most often slip on the women's nil limit, on partners who never enrolled, and on staff based outside Maharashtra. Check these before the next payroll run.
- Deducting tax from women earning ₹25,000 a month or less.
- Enrolling the LLP but not its partners, or missing a partner of a firm.
- Applying Maharashtra slabs to staff working in Bengaluru or Ahmedabad, whose tax follows Karnataka or Gujarat rules.
- Treating a Navi Mumbai or Thane office differently: only the ROC differs, not the professional tax.
- Forgetting the PTEC of a GST-registered proprietor.
- Using end-of-month due dates instead of the 15th.
How Ofin's Mumbai team handles professional tax
Ofin's Mumbai team, at Shanti Bhuvan in Mulund West, checks which certificates your business and partners need, prepares and verifies the documents and files your PTEC and PTRC on MahaGST, 100% online. CAs, CSs and legal professionals handle every file, and we reply within 24 hours. The fee is ₹7,899, with the government fee included. Share your headcount to get a fixed-price proposal.
