Name of the Organization : Government of Maharashtra Department of Sales Tax (mahavat.gov.in)
Type of Facility : Apply Online For Professional Tax Registration
Location : Mumbai
Website : http://www.mahavat.gov.in/Mahavat/index.jsp
Maharashtra Sales Tax Department Related Content:
PTRC Online Enrolment&E-Return: https://www.indianjobtalks.in/25368.html
Online Filing of Refund Application: https://www.indianjobtalks.in/25358.html
Dealer’s Registration of VAT: https://www.indianjobtalks.in/25305.html
Online Filing of e-Returns: https://www.indianjobtalks.in/25345.html
Online VAT Payment: https://www.indianjobtalks.in/6235.html
Instruction Sheet For E-application For Obtaining Profession Tax Registration Or Enrolment Certificate :
1) Process Flow :
a) The applicant needs to log on to the web-site of the Sales Tax Department, Govt. of Maharashtra at www.mahavat.gov.in
b) Thereafter on the home page under `e-Services’ the applicant needs click ‘PT e- Registration’ link.
c) Next, “e-Registration Information – information (for PTRC or PTEC Registration…)” page will open. Employer/person should enter/select details such as Name of Applicant, PAN, TAN, Status of applicant and Location. Applicants from Greater Mumbai should select location as Mazgaon.
d) For obtaining Registration Certificate (PTRC), for Principal place of business within the State of Maharashtra mentioning of TAN is optional. However, if an employer is applying for Registration certificate for places other than his principal place of business in the State of Maharashtra, then he should also enter TAN number of that other location for which he is making an application.
e) Next, an employer applying for Registration Certificate (PTRC) should select ‘Act’ as ‘PTRC Registration’ whereas person applying for Enrolment Certificate (PTEC) should select ‘PTEC enrolment’ as Act. Then the applicant needs to click ‘next’.
f) The appropriate e-application for Registration in form I or for enrolment in form II under Profession Tax Act, depending upon earlier selection, will open. Information in the form should be completely filled in either by entering in the relevant fields or selecting from drop down lists. After filling in complete information applicant should click “submit” button.
g) 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.
h) After completely filled application form is submitted (uploaded), acknowledgment, containing date and time for attending before Registration Authority along with code/designation and address of the Registration Authority, will be generated. This acknowledgment can be saved on the computer and needs to be printed for producing before the registration authority. The employer/person should also save the filled in application form of registration or enrolment as the case may be and should take printout of it.
i) The proprietor, partner, karta or director, as the case may be, are required to sign at relevant place/places on the print of the application so taken, and submit it to the concerned Profession Tax Registration Authority at the time of verification on given date and time along with relevant documents.
2) Grant of Profession Tax Registration/Enrolment Certificate :If the application is found correct and complete in all respects, after verification along with relevant documents, then Registration Authority will generate TIN (Registration/Enrolment Certificate Number under the Profession Tax Act).Registration/enrolment certificates shall be printed and issued to the employer/person on the appointed day. In case it is found that the applicant is eligible for granting registration/enrolment with liability from any earlier date, then such date will be entered by the Registration officer. The date of uploading of application shall be considered as the date of application.
3) Defective Application :
If the application is defective, defect memo will be issued after giving the applicant an opportunity of being heard. If employer/person does not rectify defects, then the application shall be treated as invalid and shall not be processed.
4) Rejection of application :
If the employer/person is not able to appear on appointed date and time then employer/person should obtain date and time from concerned Registration Authority within ten days. The details of Registration Authorities along with the designation and their telephone numbers are available on home page under e-Services under Instruction Sheets for e-Services-> e-PT Registrations (PTRC and PTEC). The employer/person should contact the Registration Authority whose designation appears on the acknowledgement. It may be noted that only one request for change of date shall be entertained. If the employer/person does not attend before Registration Authority on appointed date and time along with acknowledgment and copy of relevant filled in & signed application form or does not obtain appointment within next ten days, then the application shall be rejected.
5) In Mumbai, previously work of Registration/Enrolment under the Profession Tax Act was carried out at Sub Urban Vikrikar Bhavan Bandra and Vikrikar Bhavan Mazgaon. However from 1st April 2012 onwards it will be carried out at Vikrikar Bhavan, Mazgaon only.
6) Abundant care is being taken not to give appointments on public/local holidays.However, in case a public holiday/local holiday gets declared on the given date of appointment then employer/person should attend on ‘first working Friday’ subsequent to the said date of public holiday/local holiday.
7) Applicants covered under Entry No. 13 of Schedule I of the Profession Tax Act i.e. holders of permit for transport vehicle granted under the Motor Vehicles Act 1988, should directly approach the concerned RTO for enrollment certificate. Such application will not be processed by the Sales Tax Department.
Register Here : http://mahavat.gov.in/PTRC_PTECRegistration/
II. Other Instructions :
1. Please enter your data in capital letters only except e-mail ID.
2. Please enter your correct IT-PAN, TAN, Name of the business, Name of Applicant & select location and status of applicant on ‘PT e-Registration information page’. Once the data entered / selected here, it is non-editable hence this data should be entered / selected with due care.
3. Information in the form should be completely filled either by entering in the relevant fields or selecting from the drop down lists. The field marked ‘* ‘ in red are mandatory fields.
4. Once application is submitted & Acknowledgement is generated, applicant cannot re-enter or make application on same PAN and TAN.
5. Depending upon the constitution of the profession, trade, calling or business the application (printout) should be signed –
By-Constitution of the profession
Proprietor or an authorized person-Proprietary
Any partner-Partnership firm
Director, manager or an authorized person-Private or Public Limited Company
Karta or adult member-HUF
Manager, principal officer or an authorized person-Others
6. In case, application printout is signed by an authorized person, etc., the necessary proofs regarding appointment of the authorized person should be furnished. The application for Registration/Enrolment Certificate should be electronically uploaded within 30 days from the date of the event making the person liable for registration or enrolment, as the case maybe. The application for Registration Certificate on account of transfer of business due to death or transfer of profession, trade, calling, or business etc., as the case may be, should also be uploaded within 30 days. In case the application is in time, the Registration Certificate shall be granted from the date of the said event. If the application is electronically uploaded late, then Registration Certificate shall be granted from the date of application if the application is complete, valid and supported by all relevant documents.
7.In case of application for Registration Certificate on grounds of change in constitution or transfer of profession, trade, calling,or business, the application for the cancellation of the Registration Certificate of earlier business should also be submitted along with the original Registration Certificate of earlier business at the time of verification on appointed date and time.
8. The Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975, Rules, notifications, forms and the trade circulars issued by the department are available on the official web site of the department www.mahavat.gov.in
III. Documents To Be Furnished Before Registration Authority :
(Note : Copies of documents must be self-attested and the originals should be submitted for verification)
A. In Case Of Fresh Registration :
1. a)For the entry wise categories as per the Schedule I of the Profession Tax Act 1975, the following documents/proofs/evidences are required to be produced in original for verification and self-attested copies to be submitted to the Registration Authority
b). Proof of constitution of business (as applicable as stated hereunder) :-
i.In case of proprietary firm : No proof required
ii.In case of partnership firm : Copy of Partnership Deed(Registered or unregistered)
iii.In case of company : Copy of Memorandum of Association and Articles of Association.
iv.In case of other constitution : Copy of relevant documents.
2. Proof of permanent residential address :-
*(Please provide at least 2 documents out of the following documents containing the name and present address).#
i.Copy of passport.
ii.Copy of driving license
iii.Copy of election photo identity card or AADHAAR CARD
iv. Copy of property card or latest receipt of property tax of Municipal corporation/Council/Grampanchayat as the case may be.
iv. Copy of property card or latest receipt of property tax of Municipal corporation/Council/Grampanchayat as the case may be.
v. Copy of latest paid electricity bill in the name of the applicant.
vi. Copy of ration card.
3. Proof of place of Profession/ business :-
i In case of owner : Proof of ownership of premises viz. copy of property card or ownership deed or agreement with the builder or any other relevant documents.
ii In case of tenant : Proof of tenancy/sub-tenancy like copy of tenancy Sub-tenant agreement or rent receipt or leave and licence or consent letter, etc. supported by documents showing ownership of licensor or person giving consent.
4. Copy of Income Tax PAN and/or copy of TAN card :
* In case of partnership firm proof of residence has to be provided for all partners and in case of body corporate, proof of residence of signatory to application should be provided.
# In case of corporate bodies, the details of place of residence, PAN and/or TAN, etc. shall be required to be furnished only for the signatory to the application.
5. Bank account No., Bank and Branch name and Blank Cancelled Cheque leaf of the Bank account.
B. Registration In Case Of Change In Constitution Of The Profession, Trade, Calling, Or Business :
1. Proof of change in constitution (e.g. if proprietary concern converted to Partnership firm then copy of Partnership deed etc.)
2. Proof of change in constitution (e.g. if proprietary concern converted to partnership firm then copy of Partnership deed etc.)
3. Copy of latest return and chalan.
4. PAN and/or TAN of new entity.
5. Proof of permanent residential address as specified at Sr. No.2.
C. Registration In Case Of Transfer Of Profession, Trade, Calling, Or Business :
1. All documents from 1 to 5 given in ‘A’
2. Copy of transfer deed.
3. Copy of latest return and chalan of the original employer.
Please attach a leaf of cancelled cheque, as proof of bank account for all types of registration.
D. Submission Of Documents In The Following Sequence:
1.PAN
2.TAN (if any)
3. Blank cancelled cheque leaf of Bank account.
4. Documents for proof of Place of Profession, Trade, Calling, Employment or Business.
5.Documents for proof of Place of Residence.
6. Partnership Deed/ Memorandum & Articles of Association (as applicable)
7. Any other related documents (e.g. Copy of Registration Certificate of Bar Council, Medical Council, Copy of license, copy of Appointment letter etc.)
IV. After Obtaining Registration Certificate (PTRC) :
Filling of electronic return is mandatory to employers holding Registration Certificate(PTRC). Employer should get himself enrolled for PTRC e-services on the website www.mahavat.gov.in immediately so that he will be able to file e-return and make e-payment through our web-site. The detailed procedure of PTRC e-enrollment which is required for filing returns, e-return and e-payment is given separately. Users are requested to go through the same.
V. After Obtaining Enrollment Certificate (PTEC) :
Enrollment Certificate holder (PTEC) should pay the tax as applicable before 30th June of Every Financial Year. He can make e-payment also. The detailed procedure of e-payment is given separately. Users are requested to go through the same.
Helpdesk :
You can send your queries regarding Profession Tax e-Registration on pteservices@mahavat.gov.in.