Mahavat : PTRC Online Enrolment & E-Return Maharashtra

Name of the Organization : Government of Maharashtra Department of Sales Tax (mahavat.gov.in)
Type of Facility : PTRC Online Enrolment & E-Return
Location : Mumbai

Website : http://www.mahavat.gov.in/Mahavat/index.jsp

Maharashtra Sales Tax Department Related Content:
Online Filing of Refund Application: https://www.indianjobtalks.in/25358.html
Professional Tax Registration: https://www.indianjobtalks.in/25332.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

PTRC Online Enrolment & E-Return :
New User Registration
– MVAT/CST enrolled dealers are also required to Enrol for their PTRC
** Each PTRC no is to be separately Enrolled
** This is One time Activity for PTRC holders.
** It is not meant for PTEC holders
** To register/Enrol PTRC e-Services connect to : http://www.mahavat.gov.in
** On the bottom of the box ‘my Tax Portal’ – Click link —- “New user Register Here”
** Click link “PTRC Employer Enrolment
1) Holding MVAT/CST TIN or
2) NOT Holding MVAT/CST TIN , as the case may

General Instructions :
1 PTRC Employer Holding MVAT/CST TIN
2 PTRC Employer NOT Holding MVAT/CST TIN
Two Broad Categories of PTRC Employers

PTRC Employer Holding MVAT TIN :
1 MVAT Dealer holding single PTRC No PTRC Employer Holding MVAT TIN
2 MVAT Dealer holding multiple PTRC Nos (for Enrolling PTRC TIN which will be Similar To his MVAT TIN

PTRC Employer NOT Holding MVAT TIN :
1 Non MVAT Employer having old PTRC No with slashes e.g. 1/1/2/12/2/123
2 Non MVAT Employer having new 12 digit PTRC TIN starting with ’27’
3 MVAT/CST Dealer holding multiple PTRC Nos for Enrolling rest of PTRC Number which will not be matching to his MVAT/CST TIN

Employer holding single PTRC TIN who is also MVAT Dealer :
Step :- 1 Enter TIN No Without V/C
Step :-2 Press Button . Enroll for PTRC .

Employer holding single PTRC TIN who is also MVAT Dealer :
Step :- 1 Enter MVAT Password
Step :- 2 Select Previous Year’s Tax Liability
Step :- 3 Select Nature of Business
Step :- 4 CLICK.

MVAT/CST Dealer holding MULTIPLE PTRC Numbers Shall Enroll for one PTRC as Employer holding MVAT/CST TIN

Employer holding single PTRC TIN who is also MVAT Dealer Take Printout of Acknowledgement

PTRC Employer Enrollment (Employer not holding VAT/CST TIN) :
1) For Employer with Old PTRCs who are not having VAT/CST TINS.
2) For Employer with new 12 Digit PTRC TIN starting with ‘27’
3) For MVAT/CST Dealers having multiple PTRCs for enrolling rest of PTRCs

Non MVAT Employer with new 12 Digit PTRC TIN starting with ‘27’;
Step :- 1 Enter OLD PTRC without Prefix PTR 2 or PTRC etc. or NEW PTRC TIN without Suffix ‘p’
Step :- 2 CLICK

Non MVAT Employer with Old PTRC TIN14 :
** Enter Relevant Information
** Enter Password & password recall question
** Click ‘Submit’

Take Printout of Acknowledgement

If message is displayed to Contact P.T.O. or in case of any difficulty :
** Immediately Contact P.T.O. (Registration) with copies of PAN, RC, Latest Payment challan Address Details etc,.
** P.T.O. will verify PTRC TIN and if required enter details in Mahavikas .
** P.T.O. will Communicate New PTRC TIN to Employer.
** Employer can enroll again with new PTRC TIN as Employer not Holding VAT/CST TIN.

Cancellation of PTRC TINS which are not matching to MVAT/CST TIN :
Employer holding PTRC Number who is also MVAT/CST Dealer is being allotted one PTRC TIN matching to his MVAT/CST TIN in numeric value but with suffix ‘P’. His Other PTRC TINs (if he holds multiple PTRCs)will of course be different. Therefore, in case, if earlier such dealer is allotted some different TIN then he should communicate such TIN to the PTO Registration who will immediately cancel such un matched TIN .

PT Payment :
Make PT payment in Chalan form MTR-6 before filling e-return. Download Chalan form MTR-6 from link on Home page of the website www.mahavat.gov.in

Forms-> Existing Acts’ List -> Profession Tax Act -> Chalan MTR-6 for PT payment

PTRC e-Return III-B :
PTRC E-Return Form III-B available on the Website at Downloads-> Forms -> Electronic Forms->Form III-(B) for e-PTRC Form III-(B) Always download latest template of Form III-B. ill up E-Return completely.Validate it.

For validating the Form III-B ensure to use Excel 2003 in MS Office 2003. Rem file will be generated and saved in ”My Documents” Upload it.

PTRC e- Return Filing :
c) Monthly Return : shall be furnished on or before the last date of the month to which the return relates. Therefore in the return template the period covered by return should be the month in which you are suppose to deposit the Profession Tax, e.g. For the return from 1st April to 30th April, salary details of the employees should be shown under the month of March of earlier financila year. As per the rule such return is required to be filled before 30th April

Please Note that, If the return template is not filed as stated above the template will not be validated

Revised Return :
There is no provision to file revised return in the PT Rule.

PTRC e- Return Filing :
b) Quarterly Return :
shall be furnished on or before the last date of the quarter to which the return relates. Therefore in the return template the period covered by return should be e.g.
1) 1st qurter from 1st April to 30 June (Salaries of March to May). As per rule Return should be filled on or before 30 June.
2) 2nd qurter from 1st July to 30 Sept (Salaries of June to August). As per rule Return should be filled on or before 30 Sept.
3) 3rd quarter from 1st Oct to 31st Dec (Salaries of Sep to Nov). As per rule Return should be filled on or before 31st December.
4) 4th quarter from 1st Jan to 31st March (Salaries of Dec to Feb). As per rule Return should be filled on or before 31 March. Please Note that, If the return template is not filed as stated above the template will not be validated

PTRC e- Return Filing :
As per the PT Rule 11 returns are required to be filled as under : for example

a) Annual Return :
shall be furnished on or before 31st March of the year to which the return relates. Therefore in the return template the period covered by return should be from 1st April to 31 March. Such return contains the details of Salary and Wages and the arrears (if any) paid in respect of 12 months comprising of the month of the March of the immediately preceeding year and 11 months from April to February of the year to which the return relates. In the employee details table of the template IIIB employees should be entered under the month March of the earlier year and 11 month i.e April to Feb of the current year.

Please Note that, If the return template is not filed as stated above the template will not be validated

Arrears :
If arrears of salary of any earlier month is paid in the current month or quareter, as the case may be, then the number of employees should be shown in the respective months to which the arrears pertains. e.g. If the arrears of May of any employee are paid in the month of December then the said employees should be shown in the return period covered by Dec and the details of employee should be shown under the month of May.

Change of Slab :
If salary paid to an employee in any earlier month was covered by lower slab and if in the current return period he is paid arrears due to which his salary goes into higher taxable slab then, employee should be shown in the respective month in the current return template and whatever tax paid earlier should be shown in the template in row ’Excess paid in the previous month’ at srl no 10.

PTRC Return III-B Uploading
PTRC E-Return is to be uploaded on the Website Mahavat.gov. in Login.
** Select Type as Dealer, Browse for Rem file and upload it
** MVAT/ CST Dealers should use his MVAT/CST Login ID/Password for uploading PTRC e-Return for uploading PTRC TIN which is Matching with his MVAT/CST.
** NON MVAT Dealers (MVAT/ CST Dealers holding multiple PTRCs , in rest of cases) shall use PTRC TIN (without suffix “P”)as Login ID and Password generated at the time of e-enrolment for PTRC for uploading PTRC e-Return

Helpdesk : pteservices@mahavat.gov.in