1. PT Registration Requirements

• Ensure the business has obtained:
  
  • PTRC (Professional Tax Registration Certificate) for employers.
    
  • PTEC (Professional Tax Enrollment Certificate) for proprietors, partners, or self-employed professionals.
    
• Apply for registration within the state-specific deadline (typically within 30 days of becoming liable).
  
• Maintain copies of registration certificates for audit readiness.
  

2. Employee Salary and Deduction Compliance

• Categorize employees correctly as per state-specific PT salary slabs.
  
• Deduct PT monthly from employee salaries, as per applicable slab rate.
  
• Keep updated records of:
  
  • Gross salary of each employee.
    
  • PT amount deducted.
    
  • Exempt employees (e.g., senior citizens, disabled persons).
    

3. Timely Payment of Professional Tax

• Remit deducted PT and/or self-paid PTEC before the due date (monthly, quarterly, or annually depending on state rules).
  
• Generate and preserve payment challans with GRN/reference numbers.
  
• Use the official state PT portal for accurate and timely payments.
  

4. Filing of PT Returns

• File PT returns on time as per state-prescribed frequency (monthly, quarterly, or yearly).
  
• Match returns with payment records and employee salary details.
  
• Retain acknowledgment copies of filed returns and returns summaries.
  

5. Documentation and Audit Preparedness

• Maintain a well-organized file of the following:
  
  • PT registration certificates (PTRC/PTEC).
    
  • Salary registers and deduction sheets.
    
  • Challans and tax payment proofs.
    
  • Return filing acknowledgments.
    
  • Employee exemption declarations, if any.
    
• Preserve records for a minimum of 5 years, or longer if required for assessment or dispute resolution.