{"id":378932,"date":"2026-03-20T12:30:44","date_gmt":"2026-03-20T07:00:44","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=378932"},"modified":"2026-04-23T11:29:23","modified_gmt":"2026-04-23T05:59:23","slug":"maharashtra-state-tax-department-notifies-profession-tax-relief-march-2026","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2026\/03\/20\/maharashtra-state-tax-department-notifies-profession-tax-relief-march-2026\/","title":{"rendered":"Profession Tax: Maharashtra Grants One-Time Relaxation for March 2026 Deadlines"},"content":{"rendered":"<div style=\"text-align: justify; line-height: 150%;\">\n<p style=\"margin-bottom: 3%;\">On 13 March 2026, the Maharashtra Government issued a trade circular granting relaxations to Profession Tax taxpayers for compliances due in March 2026.<\/p>\n<p>The relaxation will be available subject to payment and registration when completed on or before the following due dates, under the given conditions:<\/p>\n<ul style=\"list-style-type: disc;\">\n<li>\n<p><span style=\"font-weight: bold;\">PTRC Payment:<\/span> 15 March 2026<\/p>\n<\/li>\n<li>\n<p><span style=\"font-weight: bold;\">PTEC Payment:<\/span> 31 March 2026<\/p>\n<\/li>\n<li>\n<p style=\"margin-bottom: 3%;\"><span style=\"font-weight: bold;\">Registration or payment failure due to portal issues:<\/span> 30 April 2026<\/p>\n<\/li>\n<\/ul>\n<h3>Background:<\/h3>\n<p style=\"margin-bottom: 3%;\">The Maharashtra GST Department recently transitioned to a newly developed portal, <a href=\"https:\/\/www.mahagst.gov.in\/\" target=\"_blank\"><span class=\"Hyperlink\" style=\"font-weight: bold;\">mahagst.gov.in<\/span><\/a>, for administering various state tax laws, including the <span style=\"font-weight: bold;\">Maharashtra Tax on Trades, Callings and Professions Act<\/span>. All major compliance functions such as registration, tax payment, and return filing have shifted to this platform.<\/p>\n<p style=\"margin-bottom: 3%;\">The due date for filing Profession Tax returns and payment of tax for the month of <span style=\"font-weight: bold;\">March<\/span>, and dealers having <span style=\"font-weight: bold;\">annual return periodicity<\/span> is <span style=\"font-weight: bold;\">15 March<\/span>, as per the existing norms.<\/p>\n<p style=\"margin-bottom: 3%;\">However, soon after the migration to the new portal, several trade bodies and professionals reported <span style=\"font-weight: bold;\">technical glitches<\/span>, including difficulty in accessing the portal and completing mandatory compliances. Considering the urgency of revenue collection and the challenges faced by taxpayers, the Department decided to issue temporary relaxations.<\/p>\n<h3>Key takeaways:<\/h3>\n<ol style=\"list-style-type: decimal;\">\n<li>\n<p>To manage portal load and ensure timely tax payment, the Department introduced the following temporary relaxation measures:<\/p>\n<ul style=\"list-style-type: disc;\">\n<li>\n<p>Tax payment facility remains operational on the portal, enabling taxpayers to discharge their tax liability within prescribed timelines.<\/p>\n<\/li>\n<li>\n<p>Online registration and return filing functionalities under the Profession Tax Act have been temporarily disabled.<\/p>\n<\/li>\n<li>\n<p>An alternate payment mechanism using PAN has been enabled for Profession Tax payments.<\/p>\n<\/li>\n<\/ul>\n<\/li>\n<li>\n<p>These steps aim to ensure that tax payments are not delayed due to system constraints.<\/p>\n<\/li>\n<li>\n<p>The circular lays down detailed guidance for different categories of Profession Tax taxpayers:<\/p>\n<\/li>\n<p>&#11162; <span style=\"font-weight: bold;\">Profession Tax Enrollment Certificate (PTEC) Taxpayers<\/span><\/p>\n<ul style=\"list-style-type: disc;\">\n<li>\n<p>The facility to fetch taxpayer details using the PTEC number has been disabled.<\/p>\n<\/li>\n<li>\n<p>PTEC holders, whether already registered or intending to register, are advised to make Profession Tax payments using their PAN.<\/p>\n<\/li>\n<li>\n<p>Any payment made using PAN within the prescribed due date will be treated as a valid discharge of tax liability.<\/p>\n<\/li>\n<\/ul>\n<p>&#11162; <span style=\"font-weight: bold;\">Profession Tax Registration Certificate (PTRC) Taxpayers<\/span><\/p>\n<ul style=\"list-style-type: disc;\">\n<li>\n<p>PTRC holders with a valid PTRO registration number can continue to pay tax by mentioning the PTRC number in the challan.<\/p>\n<\/li>\n<li>\n<p>Taxpayers will have to mention the correct return period:<\/p>\n<p style=\"margin-left: 36pt; text-indent: -18pt;\">&#9675; Month, in case of monthly returns<\/p>\n<p style=\"margin-left: 36pt; text-indent: -18pt;\">&#9675; Financial year, in case of annual returns<\/p>\n<\/li>\n<li>\n<p>This will allow the Department to appropriately account for the payment in due course.<\/p>\n<\/li>\n<\/ul>\n<p>&#11162; <span style=\"font-weight: bold;\">Taxpayers unable to register due to system issues<\/span><\/p>\n<ul style=\"list-style-type: disc;\">\n<li>\n<p>PTRC and PTEC taxpayers who are unable to complete registration or payment due to portal issues can make online payment using PAN.<\/p>\n<\/li>\n<li>\n<p>Such taxpayers will apply for registration <span style=\"font-weight: bold;\">on or before 30 April 2026<\/span>.<\/p>\n<\/li>\n<li>\n<p>Payments made using PAN will be treated as valid and lawful, provided the registration application is submitted by the specified date.<\/p>\n<\/li>\n<li>\n<p>These taxpayers will be deemed registered with effect from the date of issuance of the circular.<\/p>\n<\/li>\n<\/ul>\n<\/li>\n<li>\n<p>The Department has clearly emphasized that:<\/p>\n<ul style=\"list-style-type: disc;\">\n<li>\n<p>This relaxation is not a blanket or permanent relief.<\/p>\n<\/li>\n<li>\n<p>It is strictly limited to Profession Tax registration and return filing which were due in March 2026.<\/p>\n<\/li>\n<li>\n<p>The benefit applies only to:<\/p>\n<p style=\"margin-left: 36pt; text-indent: -18pt;\">&#9675; PTRC taxpayers who pay tax <span style=\"font-weight: bold;\">on or before 15 March 2026<\/span><\/p>\n<p style=\"margin-left: 36pt; text-indent: -18pt;\">&#9675; PTEC taxpayers who pay tax<span style=\"font-weight: bold;\"> on or before 31 March 2026<\/span><\/p>\n<\/li>\n<\/ul>\n<\/li>\n<li>\n<p>The circular is clarificatory in nature and has been issued solely to address implementation difficulties arising from system migration. It does not override provisions of law.<\/p>\n<\/li>\n<li>\n<p style=\"margin-bottom: 3%;\">Taxpayers facing any difficulty in implementing the directions of this circular have been advised to bring the matter to the notice of the concerned authorities.<\/p>\n<\/li>\n<\/ul>\n<\/li>\n<\/ol>\n<p style=\"margin-bottom: 3%;\">[<span style=\"font-weight: bold; color: #632423;\"><a href=\"http:\/\/www.scconline.com\/DocumentLink\/mD403t45\" target=\"_blank\">Maharashtra State Tax Trade Circular<\/a><\/span>]<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p style=\"font-style: italic;\">Maharashtra GST Department has announced temporary relief for Profession Tax compliances due in March 2026, with PTRC payments due by 15 March, PTEC payments by 31 March, and delayed registrations allowed till 30 April 2026.<\/p>\n","protected":false},"author":67525,"featured_media":378935,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[4,1193],"tags":[100929,100923,100927,100930,100924,100925,100932,100931,100934,100933,89915,100928,100926],"class_list":["post-378932","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-legislationupdates","category-notifications","tag-maharashtra-gst","tag-maharashtra-state-tax-department","tag-march-2026","tag-pan-based-payment","tag-profession-tax","tag-pt-compliance","tag-ptec","tag-ptrc","tag-state-taxation","tag-system-migration","tag-tax-compliance","tag-tax-relaxation","tag-trade-circular"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.4 (Yoast SEO v27.4) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Profession Tax: 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