Registration Requirement Based on Business Structure

• E-commerce sellers operating as proprietorships, partnerships, LLPs, or companies are liable to obtain PT registration under:
  
  • PTEC (Professional Tax Enrollment Certificate) for the business owner or self-employed seller.
    
  • PTRC (Professional Tax Registration Certificate) if the seller employs salaried staff.
    
• Registration must be obtained in each state where the seller has a physical presence or employee base.
  
• PT registration is mandatory regardless of platform affiliation (such as Amazon, Flipkart, etc.), as long as liability exists under state law.
  

Tax Liability Based on Income and Employment

• If the seller’s monthly income exceeds the threshold slab (typically ₹7,500 or ₹10,000), PTEC payment is applicable annually.
  
• If the seller has employees on payroll, PTRC obligations arise, requiring monthly or quarterly deduction and remittance of PT from employees’ salaries.
  
• Some states also mandate PT registration if the seller holds trade licenses, GST registration, or physical establishments.
  
• Non-payment or non-registration leads to penalties, interest, and legal exposure.
  

Multi-State Operations and Compliance

• Sellers operating across multiple states must ensure separate PT registration and compliance in each applicable jurisdiction.
  
• Even if business is conducted solely online, warehouses, delivery hubs, or office locations create nexus for PT applicability.
  
• E-commerce sellers must adhere to local PT rules and filing requirements based on their physical footprint.
  

Filing and Payment Obligations

• PTEC payment is typically made annually, while PTRC filings are monthly or quarterly, depending on the number of employees.
  
• Returns must be filed through the state-specific PT portals, and payments are made using online challan systems.
  
• E-commerce sellers must maintain employee records, salary details, and PT challans for audit and return filing.
  

Exemptions and Threshold Considerations

• Sellers who are senior citizens, physically disabled, or operate below state income thresholds may be eligible for exemptions.
  
• However, the exemption must be applied for and documented during registration or return filing.
  
• Sellers without employees but with income exceeding limits are not exempt from PTEC.