PROFESSIONAL TAX REGISTRATION CHECKLIST
For businesses and professionals in states that levy professional tax.
Applicability
- ☐ State professional tax applicability confirmed
- ☐ PTEC (enrolment) requirement for the entity identified
- ☐ PTRC (registration) requirement as an employer identified
- ☐ State-wise slab and rates checked
Documents
- ☐ PAN of business and proprietor / partners / directors
- ☐ Certificate of incorporation / partnership deed
- ☐ Address proof of place of business
- ☐ Bank account details and cancelled cheque
- ☐ Employer and employee details / salary data
- ☐ Photographs and identity proof of signatory
Registration Process
- ☐ Application filed on the state PT portal
- ☐ PTEC certificate obtained
- ☐ PTRC certificate obtained (if employees)
- ☐ Login credentials for the PT portal saved
Ongoing Compliance
- ☐ PT deducted from employee salaries per slab
- ☐ PT deposited within the state due dates
- ☐ Periodic PT returns filed (monthly / annual as applicable)
- ☐ Enrolment tax paid annually for the entity
- ☐ Records of deduction and payment maintained
Note: Professional tax is a state levy, so slabs, due dates and forms differ by state; verify local rules as some states do not levy it at all.