Periodicity of the PTRC Dealers for FY 2024-25
Periodicity for filing Maharashtra PTRC returns for the F.Y. 2024-25 Every dealer registered under The Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975 ("the Act") required to file monthly or annual (as applicable) returns declaring monthly number of employees on the basis of amount of salary. Periodicity for the filing of PTRC returns is determined based on Profession tax liability during the previous year. 1. How the periodicity of filing PTRC returns for the FY 2023-24 determined? As per Rule 11 of The Maharashtra State Tax on Professions, Trades, Callings and Employments Rules, 1975, periodicity of filing PTRC returns determined on the basis of amount of tax liability during the previous year. a). If dealer having PTRC liability more than Rs. 1,00,000/- during the FY 2023-24, he will file PTRC returns on monthly basis for the FY 2024-25. And due dates will be last date of the month to which return relates. E.g. Salary for the month of