Question 1

What are the professional tax slabs in Maharashtra?

Accepted Answer

Slab-based monthly deduction on salary; men and women have different exempt slabs. Threshold: Monthly salary; see slabs (separate schedule for men and women). Fee basis: monthly deduction from salary/wages, slab by monthly income and sex; Schedule I entry 1 as in force from 1 April 2023 Slabs: Men: monthly salary up to Rs 7,500 — INR 0; Men: monthly salary exceeding Rs 7,500 but not exceeding Rs 10,000 — INR 175; Men: monthly salary exceeding Rs 10,000 (Rs 2,500/year: Rs 200/month except February, Rs 300 in February) — INR 200; Women: monthly salary up to Rs 25,000 — INR 0; Women: monthly salary exceeding Rs 25,000 (Rs 2,500/year: Rs 200/month except February, Rs 300 in February) — INR 200 Statute: Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975 The whole of Schedule I entry 1 under the heading '1/4/2023 onwards' was read from the department's own 'PT Rate Schedule updated upto 31.03.2025' PDF on mahagst.gov.in. The women's above-Rs-25,000 figure that was left null last session is now read at source: 'in case of women, whose monthly salaries or wages exceed rupees twenty-five thousand - two thousand five hundred per annum to be paid in following manner: (a) two hundred per month except for the month of February; (b) three hundred for the month of February.' Men and women therefore carry the same Rs 2,500 per annum charge above their respective exempt thresholds; only the exempt threshold differs (Rs 7,500 for men, Rs 25,000 for women).

Question 2

Professional Tax Registration — Maharashtra

Accepted Answer

Every employer paying salary/wages above the exempt slab must register (PTRC) and deduct/remit profession tax; persons in a profession/trade above the exempt slab must enrol (PTEC). Threshold: Employers with employees earning above the exempt monthly salary slab must hold a PTRC and deduct and remit; the employer also enrols in its own right (PTEC) under Schedule I entry 10, graded by head-count. Fee basis: no separate fee for PTRC registration or PTEC enrolment beyond the tax itself. The employer's own annual PTEC liability is set by Schedule I entry 10(1), graded by head-count and by whether the establishment sits in an area to which the Bombay Shops and Establishments Act, 1948 applied Slabs: Employer PTEC, establishment inside a Bombay Shops & Establishments Act area: no employee employed — INR 1000; Employer PTEC, establishment inside a Bombay Shops & Establishments Act area: not exceeding two employees — INR 2000; Employer PTEC, establishment inside a Bombay Shops & Establishments Act area: more than two employees — INR 2500; Employer PTEC, establishment outside a Bombay Shops & Establishments Act area: no employee employed — INR 500; Employer PTEC, establishment outside a Bombay Shops & Establishments Act area: not exceeding two employees — INR 1000; Employer PTEC, establishment outside a Bombay Shops & Establishments Act area: more than two employees — INR 2500; Occupiers of factories as defined in the Factories Act, 1948 not covered by entry 8 — INR 2500; Directors (other than government nominees) of companies registered under the Companies Act, excluding directors of companies whose registered offices are outside Maharashtra and who do not reside in Maharashtra — INR 2500; Legal, medical, technical and professional consultants (architects, engineers, tax consultants, chartered accountants, actuaries, management consultants) — INR 2500 Statute: Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975 The employer's own enrolment amounts (Schedule I entry 10) were read directly off the department's PT Rate Schedule PDF on mahagst.gov.in. The schedule prescribes no fee for obtaining the PTRC or PTEC itself; the amounts above are the annual tax, not a registration charge. Further entries for dealers, transport-permit holders, liquor vendors, coaching classes and others run from Rs 750 to Rs 2,500 per annum and are not all reproduced here.

Question 3

Indirect tax — state specifics — Maharashtra

Accepted Answer

GST in Maharashtra runs on the central framework; the state authority administers SGST and shares jurisdiction over registered persons with the central authority. Registration itself carries no state fee. Threshold: The central turnover thresholds apply. No Maharashtra-specific registration threshold, exemption or procedural divergence was read at source. Fee basis: GST registration carries no government fee in any state, Maharashtra included; it is applied for on the common national portal and granted without charge. Null here means 'no fee exists', not 'fee unknown'. Renewal: GST registration does not expire and is not renewed. A casual or non-resident taxable person's registration is time-limited and extendable, per the central rules. Deadline: Return due dates are set centrally and are not varied by Maharashtra. Statute: The Maharashtra Goods and Services Tax Act, 2017, read with the Central Goods and Services Tax Act, 2017 and the Integrated Goods and Services Tax Act, 2017 NO STATE-SPECIFIC DIVERGENCE ESTABLISHED; UNCHANGED FROM THE EARLIER POSITION. The authority renders - www.mahagst.gov.in is the Maharashtra Goods and Services Tax Department and its Profession Tax sections were read in depth in an earlier run - but no Maharashtra-specific SGST procedural divergence was read at source then or now. This record asserts only that the central framework governs and that registration is free; it is NOT a positive finding that Maharashtra has issued no state-specific notifications, only that none was located. Note for completeness that the Maharashtra GST Department also administers profession tax, which IS materially state-specific and is recorded under the professionalTax keys rather than here.

What are the professional tax slabs in Maharashtra?

Professional Tax Registration — rates and slabs — Maharashtra

Professional Tax Registration — Maharashtra

Indirect tax — state specifics — Maharashtra

Professional Tax Registration

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