The old expression "Commercial Tax Department" is now outdated for this service. Maharashtra's official portal is operated by the Department of Goods and Services Tax, Government of Maharashtra (MAHAGST). The portal provides separate payment facilities for GST, VAT/old Acts, CST, Professional Tax and statutory-order/other payments.
Current law and MAHAGST payment framework
Professional Tax in Maharashtra is governed principally by the Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975 and the rules made under it. MAHAGST continues to publish current rate schedules, notifications, trade circulars and electronic payment facilities for the Act.
Professional Tax online payment: PTRC and PTEC
The MAHAGST "Pay Your Taxes" dashboard currently provides separate Professional Tax options, including:
- PTEC OTPT Payment for the applicable Professional Tax enrolment payment facility.
- e-Payment - PTRC-Return / PTEC for regular Professional Tax payments.
- e-Payment - Assessment Order / Other for payments relating to statutory orders or other liabilities.
PTRC generally relates to employers liable to deduct and pay Professional Tax in respect of employees, while PTEC relates to persons/entities liable for enrolment tax under the Maharashtra Professional Tax law.
VAT, CST and other Maharashtra tax payments
The current MAHAGST payment dashboard also provides payment routes for:
| Payment category | Current portal option |
|---|---|
| GST | Create challan, track payment status and lodge payment grievances through the GST payment facilities. |
| VAT / Old Acts | e-Payment - Returns. |
| CST | e-Payment - Returns. |
| Professional Tax | PTEC OTPT Payment; e-Payment - PTRC-Return / PTEC; Assessment Order / Other. |
| Statutory Order / Other | e-Payment - Assessment Order / Other. |
For statutory-order payments, the portal presently allows identification through options such as TIN, PAN/URD Payment, TAN/URD Payment and certain old-act payment references.
How to pay Maharashtra tax online
- Open the official MAHAGST website.
- Choose Pay Your Taxes from the home page.
- Select the payment category that matches your liability: GST, VAT/Old Act, CST, PT or Assessment Order/Other.
- For Professional Tax, select the relevant PTRC/PTEC payment option.
- Enter the registration number, TIN, PAN, TAN or other identifier requested by that payment screen.
- Verify the taxpayer details displayed by the portal before continuing.
- Enter the tax period, amount, payment type and other challan particulars carefully.
- Select the available online payment mode and complete the bank/payment-gateway process.
- After successful payment, save the challan, acknowledgement and bank/payment reference number.
Track payment status and keep the receipt
For GST payments, the MAHAGST dashboard links to challan creation, payment-status tracking and payment-grievance facilities. For State-tax payments, retain the generated challan/receipt together with the bank transaction reference. If the amount is debited but the payment status is not updated, use the official payment-status or helpdesk mechanism before attempting a duplicate payment.
Professional Tax rates and 2026 updates
MAHAGST currently publishes a dedicated Profession Tax and Other Rate Schedule page. The official page was updated in April 2026 and includes the applicable Professional Tax rate schedules.
The Department also published current 2026 circulars, including:
- Trade Circular 01T of 2026 dated 14 March 2026 regarding relaxation in registration and filing of returns under the Professional Tax law.
- Trade Circular 2T of 2026 dated 17 April 2026 concerning exemption from late fee under section 6(3) for filing the March 2026 return.
- A Government notification dated 28 February 2026 amending the Maharashtra Professional Tax Rules, 1975.
Because due dates, periodicity, exemptions and portal availability can change during a financial year, always check the "Important Updates", Trade Circulars and Notifications sections of MAHAGST before making a compliance decision.
Common payment mistakes to avoid
- Do not select PTRC when your liability is under PTEC, or vice versa.
- Use the correct financial year and tax period.
- Verify PAN/TIN/TAN and taxpayer name before proceeding.
- Do not pay the same challan twice merely because the status update is delayed.
- Save both the government challan and bank/payment reference.
- For GST liabilities, use the GST payment system rather than an old VAT/Commercial Tax payment route.