{"id":42471,"date":"2025-10-16T15:40:19","date_gmt":"2025-10-16T10:10:19","guid":{"rendered":"https:\/\/www.kanakkupillai.com\/learn\/?p=42471"},"modified":"2025-10-16T15:40:19","modified_gmt":"2025-10-16T10:10:19","slug":"state-wise-professional-tax-due-dates-in-india","status":"publish","type":"post","link":"https:\/\/www.kanakkupillai.com\/learn\/state-wise-professional-tax-due-dates-in-india\/","title":{"rendered":"State-Wise Professional Tax Due Dates in India"},"content":{"rendered":"<p><a href=\"https:\/\/www.kanakkupillai.com\/professional-tax-registration\"><strong>Professional tax<\/strong><\/a> is common, yet one of the most ignored forms of state-level taxes in India. Income tax is imposed by the central government, while the professional tax is imposed by the state government on individuals who earn income on a salary, trade or professional basis.<\/p>\n<p>Different states have their respective professional tax laws, rules, and due dates for the realisation of payment and filing of returns. It is important to know these due dates, as missing them may result in penalties, interest, and non-compliance issues for employers and professionals.<\/p>\n<p>In this blog, we will break down the state-wise professional tax due dates, explain who should pay, how often, and share compliance tips to avoid any last-minute rush.<\/p>\n<h2>What is Professional Tax?<\/h2>\n<p>Professional tax is a direct tax levied by state governments under Article 276 of the Indian Constitution. It applies to individuals who earn income through &#8211;<\/p>\n<ul>\n<li>Salaried employment<\/li>\n<li>Freelancing or professional services<\/li>\n<li>Business or trade<\/li>\n<\/ul>\n<p>The amount collected goes to the respective state treasury and is used for local development.<\/p>\n<h2>Who Pays Professional Tax?<\/h2>\n<ul>\n<li>Salaried individuals: Employers deduct professional tax every month from employees\u2019 salaries and remit it to the government.<\/li>\n<li>Self-employed persons: Professionals like doctors, lawyers, accountants, and traders must <a href=\"https:\/\/www.kanakkupillai.com\/professional-tax-registration\">register and pay professional tax<\/a> directly.<\/li>\n<\/ul>\n<h2>Why Due Dates Matter?<\/h2>\n<p>Every state specifies due dates for payment and <a href=\"https:\/\/www.kanakkupillai.com\/pt-return-filing\"><strong>filing of PT returns<\/strong><\/a>. Missing these deadlines can lead to &#8211;<\/p>\n<ul>\n<li>Interest on late payment (usually 1.25% per month or more)<\/li>\n<li>Fixed penalty charges per delay<\/li>\n<li>Possible disqualification or scrutiny in future registrations or renewals<\/li>\n<\/ul>\n<p>For employers, it also affects their compliance rating and can invite departmental action.<\/p>\n<h2>State-Wise Professional Tax Due Dates in India<\/h2>\n<p>Here\u2019s a detailed list of major states, their payment frequency, and filing timelines as applicable for FY 2025\u201326.<\/p>\n<table>\n<tbody>\n<tr>\n<td><strong>State \/ UT<\/strong><\/td>\n<td><strong>Due Date \/ Frequency<\/strong><\/td>\n<td><strong>Details \/ Remarks<\/strong><\/td>\n<\/tr>\n<tr>\n<td><strong>Andhra Pradesh<\/strong><\/td>\n<td>10th of every month<\/td>\n<td>Payment of professional tax deducted from employees\u2019 salaries is due by the 10th of the following month.<\/td>\n<\/tr>\n<tr>\n<td><strong>Telangana<\/strong><\/td>\n<td>10th of every month<\/td>\n<td>Monthly payment and return (Form V) must be submitted by the 10th of the next month.<\/td>\n<\/tr>\n<tr>\n<td><strong>Tamil Nadu<\/strong><\/td>\n<td>Half-yearly \u2014 30th September and 31st March<\/td>\n<td>Employers must remit tax in two instalments \u2014 one for April\u2013September and another for October\u2013March.<\/td>\n<\/tr>\n<tr>\n<td><strong>Karnataka<\/strong><\/td>\n<td>Annual \u2014 30th April<\/td>\n<td>Annual return and payment must be made by 30th April every year.<\/td>\n<\/tr>\n<tr>\n<td><strong>Maharashtra<\/strong><\/td>\n<td>Monthly (for employers) \/ Annual (for enrolled persons)<\/td>\n<td>For employers: pay before the last day of the month. For enrolled persons: if registered before 31st May, pay by 30th June; otherwise, within one month of registration.<\/td>\n<\/tr>\n<tr>\n<td><strong>Gujarat<\/strong><\/td>\n<td>Annual \u2014 30th June<\/td>\n<td>If enrolled before 31st May, payment due by 30th June. For new enrollments, within one month.<\/td>\n<\/tr>\n<tr>\n<td><strong>West Bengal<\/strong><\/td>\n<td>Monthly \u2014 by 21st of the following month<\/td>\n<td>Monthly payment of deducted PT; annual return by 30th April.<\/td>\n<\/tr>\n<tr>\n<td><strong>Assam<\/strong><\/td>\n<td>Annual \u2014 by 30th April<\/td>\n<td>Annual payment and return must be filed by 30th April each year.<\/td>\n<\/tr>\n<tr>\n<td><strong>Bihar<\/strong><\/td>\n<td>Annual \u2014 by 15th November<\/td>\n<td>One-time annual payment; no monthly deductions.<\/td>\n<\/tr>\n<tr>\n<td><strong>Kerala<\/strong><\/td>\n<td>Half-yearly \u2014 31st August and 28th February<\/td>\n<td>Employers and professionals must pay twice a year.<\/td>\n<\/tr>\n<tr>\n<td><strong>Odisha<\/strong><\/td>\n<td>Monthly \u2014 by 15th of the following month<\/td>\n<td>Monthly payment and return.<\/td>\n<\/tr>\n<tr>\n<td><strong>Madhya Pradesh<\/strong><\/td>\n<td>Monthly \u2014 by 10th of the following month<\/td>\n<td>PT deducted from employees\u2019 salaries must be deposited by the 10th.<\/td>\n<\/tr>\n<tr>\n<td><strong>Chhattisgarh<\/strong><\/td>\n<td>Monthly \u2014 by 15th of next month<\/td>\n<td>Employer must pay deducted PT and file return monthly.<\/td>\n<\/tr>\n<tr>\n<td><strong>Rajasthan<\/strong><\/td>\n<td>Annual \u2014 by 31st July<\/td>\n<td>One-time annual payment; return along with payment.<\/td>\n<\/tr>\n<tr>\n<td><strong>Punjab<\/strong><\/td>\n<td>Annual \u2014 by 30th April<\/td>\n<td>Annual payment and return for both employers and professionals.<\/td>\n<\/tr>\n<tr>\n<td><strong>Delhi (NCT)<\/strong><\/td>\n<td><em>No professional tax applicable<\/em><\/td>\n<td>Delhi does not levy professional tax.<\/td>\n<\/tr>\n<tr>\n<td><strong>Uttar Pradesh<\/strong><\/td>\n<td><em>Not applicable<\/em><\/td>\n<td>Professional tax has not been implemented in UP.<\/td>\n<\/tr>\n<tr>\n<td><strong>Haryana<\/strong><\/td>\n<td><em>Not applicable<\/em><\/td>\n<td>No professional tax as of now.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>Understanding Payment and Return Filing Rules<\/h2>\n<p>Every state defines not only when professional tax should be paid, but also when returns should be filed.<\/p>\n<p>Here\u2019s how it usually works &#8211;<\/p>\n<ul>\n<li>Monthly states: Payment and return are due in the following month (e.g., Telangana, Andhra Pradesh).<\/li>\n<li>Half-yearly states: Payment is made twice a year (e.g., Tamil Nadu, Kerala).<\/li>\n<li>Annual states: One single payment and return filing (e.g., Gujarat, Bihar, Karnataka).<\/li>\n<\/ul>\n<p>In most states, returns must accompany proof of payment (challan or online acknowledgement).<\/p>\n<h2>Penalties for Late Payment or Non-Compliance<\/h2>\n<p>Delays in payment or filing can attract penalties and interest. The exact amount differs from state to state, but generally includes-<\/p>\n<table>\n<tbody>\n<tr>\n<td><strong>Type<\/strong><\/td>\n<td><strong>Typical Penalty\/Interest<\/strong><\/td>\n<\/tr>\n<tr>\n<td><strong>Late Payment Interest<\/strong><\/td>\n<td>1.25% to 2% per month on outstanding tax<\/td>\n<\/tr>\n<tr>\n<td><strong>Late Filing Penalty<\/strong><\/td>\n<td>\u20b95 to \u20b950 per day of delay<\/td>\n<\/tr>\n<tr>\n<td><strong>Failure to Pay<\/strong><\/td>\n<td>Minimum \u20b91,000 and can go up to \u20b95,000 depending on duration and severity<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>Example:<\/strong><\/p>\n<p>In Maharashtra, if professional tax is not paid on time, a penalty of 2% per month is levied along with interest, and delayed returns attract an additional penalty of \u20b91,000 per return.<\/p>\n<h2>How to Pay Professional Tax Online?<\/h2>\n<p>Most states have enabled online payment portals for convenience.<\/p>\n<p>You can visit your state\u2019s Commercial Tax \/ Revenue Department website, log in, and pay via challan or net banking.<\/p>\n<p><strong>General Steps &#8211;<\/strong><\/p>\n<ol>\n<li>Log in to your state\u2019s professional tax portal.<\/li>\n<li>Select \u201cPay Professional Tax\u201d or \u201cReturn Filing.\u201d<\/li>\n<li>Enter your PTIN \/ Enrollment Number.<\/li>\n<li>Fill in relevant details \u2014 period, amount, etc.<\/li>\n<li>Pay online and generate the challan.<\/li>\n<li>File the corresponding return and upload the challan.<\/li>\n<\/ol>\n<p>Ensure you download and keep a copy of your acknowledgement for audit and compliance purposes.<\/p>\n<h2>Key Tips for Timely Compliance<\/h2>\n<ol>\n<li>Mark your state\u2019s due dates on a compliance calendar to avoid confusion.<\/li>\n<li>Deduct professional tax monthly from employees\u2019 salaries where applicable.<\/li>\n<li>Pay before due dates \u2014 most states require payment within the first 10 -15 days of the next month.<\/li>\n<li>Verify registration \u2014 make sure both Employer Registration Certificate (EC) and Enrollment Certificate (EN) are active.<\/li>\n<li>Use online systems \u2014 they save time and automatically generate challans.<\/li>\n<\/ol>\n<h2>States Without Professional Tax<\/h2>\n<p>As of FY 2025\u201326, the following states and union territories do not levy professional tax &#8211;<\/p>\n<ul>\n<li>Delhi (NCT)<\/li>\n<li>Haryana<\/li>\n<li>Uttar Pradesh<\/li>\n<li>Arunachal Pradesh<\/li>\n<li>Himachal Pradesh<\/li>\n<li>Jammu &amp; Kashmir<\/li>\n<li>Ladakh<\/li>\n<\/ul>\n<p>However, this can change with new state legislation, so it is advisable to stay updated.<\/p>\n<h2>Why Businesses Should Take Professional Tax Seriously?<\/h2>\n<p>Many small and medium businesses tend to ignore professional tax compliance, thinking it\u2019s minor. But state authorities are increasingly tightening enforcement through digital cross-verification.<\/p>\n<p><strong>Non-compliance can affect &#8211;<\/strong><\/p>\n<ul>\n<li>Business license renewals<\/li>\n<li>Tender applications<\/li>\n<li>Government certifications (like MSME updates)<\/li>\n<li><a href=\"https:\/\/www.kanakkupillai.com\/tax-audit\">Tax audit<\/a> reports<\/li>\n<\/ul>\n<p>Ensuring timely PT payment and return filing helps maintain a clean compliance record.<\/p>\n<h2>Conclusion<\/h2>\n<p>Professional tax may appear small compared to income tax or GST, but it is a mandatory state level obligation. The due dates and payment frequency vary by state; some require monthly compliance, while others only once or twice a year.<\/p>\n<p>For FY 2025\u201326, the general rule is simple &#8211;<\/p>\n<p>Employers must remit deducted professional tax within 10\u201315 days of the next month, while enrolled individuals pay annually as per their state\u2019s deadline.<\/p>\n<p>Timely compliance ensures you stay penalty-free, audit-ready, and professionally credible. Always keep an eye on your state\u2019s latest notifications for any updates in rates or due dates.<\/p>\n<p><strong>Related Services<\/strong><\/p>\n<ul>\n<li><a href=\"https:\/\/www.kanakkupillai.com\/income-tax-return-filing\">Income Tax Return Filing<\/a><\/li>\n<li><a href=\"https:\/\/www.kanakkupillai.com\/gst-return-filing\">GST Return Filing<\/a><\/li>\n<li><a href=\"https:\/\/www.kanakkupillai.com\/tds-return\">TDS Return Filing<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Professional tax is common, yet one of the most ignored forms of state-level taxes in India. Income tax is imposed by the&#8230;<\/p>\n","protected":false},"author":26,"featured_media":42472,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","footnotes":""},"categories":[4295],"tags":[],"class_list":{"0":"post-42471","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-professional-tax"},"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v20.1 (Yoast SEO v27.4) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>State-Wise Professional Tax Due Dates in India - 2025 Updated<\/title>\n<meta name=\"description\" content=\"Latest state-wise professional tax due dates in India. 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