Maharashtra Revises Due Dates for PTEC & PTRC – Key Changes You Must Know

 

PROFESSIONAL TAX UPDATE

Maharashtra Revises Due Dates for PTEC & PTRC – Key Changes You Must Know

📅 Date: 17th March 2026

Introduction

In a significant move to streamline tax compliance, the Government of Maharashtra has issued a notification revising the due dates for Professional Tax (PTEC & PTRC) payments and return filings. This change directly impacts businesses, employers, and professionals registered under the Profession Tax Act.

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What is PTEC & PTRC?

• PTEC (Professional Tax Enrollment Certificate): Applicable to self-employed professionals, firms, and entities.

• PTRC (Professional Tax Registration Certificate): Applicable to employers who deduct and deposit professional tax from employees' salaries.

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Key Changes in Due Dates

As per the latest notification, the due dates have been advanced and standardized:

• Earlier due dates like 31st March are now shifted to 15th March

• Other periodic due dates such as:

  • 31st May → 15th May

  • 30th June → 15th June

• Monthly compliance timelines are now aligned to the 15th of the following month

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Objective of the Change

The revision aims to:

• Ensure timely tax collection by the government

• Bring uniformity in compliance timelines

• Reduce last-minute filing pressure at the end of the financial year

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Impact on Taxpayers

This change requires businesses and professionals to:

• Plan payments earlier than before

• Avoid relying on old due dates (especially 31st March)

• Maintain better compliance tracking systems

Failure to comply may result in:

• Interest liability

• Late fees and penalties

• Notices from the Profession Tax Department

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Practical Compliance Tips

• Update your compliance calendar immediately

• Set reminders for the 15th of every applicable month

• Ensure timely deduction and payment of PTRC

• Reconcile previous payments, especially if there is any confusion due to transition

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Conclusion

The revised due dates for PTEC and PTRC mark an important compliance shift. Taxpayers must adapt quickly to avoid penalties and ensure smooth operations. Early planning and professional guidance can help in staying compliant under the new regime.

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👉 Need Assistance?

For Professional Tax registration, return filing, or compliance support, feel free to connect with A. R. Mutha & Co.