PT Report

Navigation Path

Export & Import → PT Report

URL

/export-import/pt-report

Description

• Generates Professional Tax (PT) reports for statutory compliance
• Supports filtering by employee, client, and unit
• Provides options to filter by salary processing status
• Displays employee-wise PT deduction data
• Enables export for government submissions
• Helps track PT contributions state-wise
• Facilitates monthly/periodic PT return filing

1. Page Overview

What is Professional Tax (PT)?

Professional Tax is a state-level tax levied on income earned through profession, trade, calling, or employment in India. It is deducted by employers from employee salaries and remitted to the state government.

Key Points:

• State-specific: Each state has its own PT rules
• Monthly deduction: Deducted from employee salary every month
• Slab-based: PT amount varies based on gross salary slabs
• Employer responsibility: Employer deducts and deposits PT
• Not applicable everywhere: Some states don't have PT
• Maximum limit: Cannot exceed ₹2,500 per annum (₹208.33 per month) as per Indian law

2. Filter Section

Employee Filter

Features:

• Search employees by code or name
• Select multiple employees simultaneously
• Clear all selections (X button)
• Upload icon for bulk selection
• Display Format: [Employee Code] | [Employee Name]

Examples:

• PFSBBAN691 | GOWRAMMA
• PFSBHYD119 | SK JAHIDUL ALMO SK JAHIDUL ALMO
• PFSBDDN229 | BINESH DEVI
• PFSBB5763 | RAM GOCHHAYAT

Purpose: Generate PT report for specific employees only

Client Filter

Features:

• Search clients by company name
• Select multiple clients simultaneously
• Clear all selections (X button)
• Upload icon for bulk selection
• Display: Shows "NULL" if no client assigned

Purpose: Generate PT reports client-wise for organizations managing multiple clients

Unit Filter

Features:

• Search units by code or name
• Select multiple units simultaneously
• Clear all selections (X button)
• Upload icon for bulk selection
• Display Format: [Unit Code] | [Unit Name]

Examples:

• UNT00007683 | TATA TELE SERVICES, NOIDA
• UNTPFS00008321 | BLS INTERNATIONAL SERVICES LTD.
• UNT004989 | GOLDEN SPARROW KESSEL MALL, KURUKSHETRA

Purpose: Critical for PT as different states have different PT rules and rates

3. Time Period Selection

Month

Options: All 12 months (e.g., DECEMBER)

Purpose: PT is deducted monthly, so month selection is crucial for accurate reporting

Year

Options: Available years in system (e.g., 2025)

Purpose: Specify the year for PT report generation

4. Status Filter Checkboxes

Is Processed

When Checked:

• Shows only employees whose salary has been processed
• Ensures PT is calculated on confirmed salaries
• Typical for final reports

When Unchecked:

• May include unprocessed records
• Used for preliminary checks

Recommended: Check this for official PT submissions

Is Locked

When Checked:

• Shows only employees with locked (finalized) salary
• Ensures no further changes to salary data
• Used for statutory submissions

When Unchecked:

• May include unlocked records
• Data may still be subject to changes

Recommended: Check this for government submissions to ensure data finality

Stop Salary

When Checked:

• Includes employees whose salary is on hold
• May be relevant for reporting all eligible employees

When Unchecked:

• Excludes stopped salary employees
• Shows only active salary records

Typical Use: Usually unchecked unless reporting needs include stopped salaries

5. Action Buttons

View and Reset Buttons

6. Results Table

Table Display

After clicking the "View" button, a table displays with the following columns:

Common Columns:

• S.No - Serial number with checkbox for selection
• Code - Employee code/identifier
• Name - Employee full name
• Unit - Unit/Branch name
• Department - Employee's department
• Designation - Job title
• Month - Month of PT deduction
• Gross Salary - Gross salary for PT calculation
• PT Amount - Professional Tax deducted
• PT Slab - Applicable PT slab

Additional Information:

• Applicable PT rate for the state
• Cumulative PT for the year
• State registration number (if applicable)

Table Features

• Bulk Selection: Checkbox in header to select all records
• Individual Selection: Checkbox for each employee record
• Column Filters: Filter capability for each column
• Sorting: Sort by any column
• Pagination: Navigate through multiple pages of results
• Export Button: Located at top-right for exporting data

No Data Message

If no employees match the criteria, the system displays:

❌ "No employees found matching the criteria."

Common Reasons:

• No salary processed for selected month
• Filters too restrictive
• No PT-applicable employees in selection
• Selected unit not in PT-applicable state

7. Export Functionality

Export Button

• Location: Top-right corner of results section
• Function: Export report data to Excel format
• Icon: Download icon with "Export" label
• Dropdown: May provide multiple export format options

Export Contents:

• All employee records from results table
• Complete PT calculation details
• Formatted for government submission or internal records
• State-wise summary if multiple states included

8. Workflow: Generate PT Report

Step-by-Step Process

1. Select Time Period

   • Choose Month (e.g., DECEMBER)
   • Select Year (e.g., 2025)
   • PT is reported monthly

2. Apply Employee Filters (Optional)

   • Select specific employees if needed
   • Filter by client for client-specific reports
   • Filter by Unit - IMPORTANT: Units in different states have different PT rules

3. Set Status Filters

   • Check "Is Processed" for finalized salary data
   • Check "Is Locked" for completely finalized records
   • Decide on "Stop Salary" based on reporting needs

4. Generate Report

   • Click "View" button
   • System calculates PT deductions
   • Results display in table below

5. Review Data

   • Check employee list
   • Verify PT calculations
   • Review gross salary and PT slabs
   • Ensure correct state rates applied

6. Export Report

   • Click "Export" button
   • Download Excel file
   • Use for PT return filing or records

9. PT Calculation Details

How PT is Calculated

PT calculation is state-specific and follows a slab system:

General Structure:

• Based on gross monthly salary
• Different slabs have different PT amounts
• Higher salary = higher PT (up to maximum limit)
• Some months may have different deductions

Example PT Slabs (Illustrative - Maharashtra):

Note: Actual slabs vary by state. Always verify current rates.

State-wise PT Variations

PT rules differ significantly by state:

States with PT (Illustrative list - verify current):

• Andhra Pradesh
• Assam
• Bihar
• Chhattisgarh
• Gujarat
• Karnataka
• Kerala
• Madhya Pradesh
• Maharashtra
• Meghalaya
• Odisha
• Sikkim
• Tamil Nadu
• Telangana
• Tripura
• West Bengal

Maximum PT Limit

As per Indian law:

• Maximum PT per year: ₹2,500
• Maximum PT per month: ₹208.33 (approximately)
• Many states deduct additional amount in February to reach annual limit

10. Common Use Cases

Monthly PT Return

Purpose: Generate monthly PT return for submission

Configuration:

• Month: Current/previous month
• Year: Current year
• Is Processed: Checked
• Is Locked: Checked
• Stop Salary: Unchecked

Output: Employee-wise PT deductions for the month

Unit-wise PT Report

Purpose: Generate PT for specific location/state

Configuration:

• Unit: Select specific unit(s) in applicable state
• Month & Year: Reporting period
• Status filters: As appropriate

Output: Unit-specific PT report (critical for multi-state operations)

State-wise Consolidation

Purpose: Consolidate PT for all units in a state

Configuration:

• Unit: Select all units in a particular state
• Month: Reporting month
• Year: Reporting year
• All status filters: Checked

Output: State-level PT consolidation for submission

Annual PT Summary

Purpose: Generate annual PT report for a year

Configuration:

• Month: December (or last month)
• Year: Reporting year
• Generate for each month and consolidate

Output: Complete annual PT deduction data

11. Validation and Compliance

Pre-submission Checklist

Before submitting PT report:

✓ Verify State Applicability

• Check which employees are in PT-applicable states
• Confirm correct PT slabs applied
• Verify gross salary calculation

✓ Check Calculations

• Verify PT amount for each slab
• Confirm February deduction (if applicable)
• Ensure maximum limit not exceeded

✓ Data Completeness

• All eligible employees included
• No duplicate entries
• Correct employee identification

✓ Status Verification

• Salaries are processed and locked
• Final figures confirmed
• No pending adjustments

Compliance Requirements

Statutory Compliance:

• Monthly PT return filing
• Timely payment to state government
• Maintain PT register
• Issue PT certificates to employees
• Annual reconciliation

Documentation:

• Employee-wise PT deduction register
• Monthly payment challans
• PT registration certificates
• Annual statements
• Audit trails

12. Best Practices

Before Generating Report

1. Verify State Rules

   • Check PT applicability for each location
   • Confirm current PT slab rates
   • Note any recent regulatory changes
   • Verify exemption limits

2. Ensure Salary Processing

   • Complete salary processing for the period
   • Lock all salary records
   • Verify PT deductions in salary slips
   • Check slab application accuracy

3. Update Employee Data

   • Verify employee locations/units
   • Confirm gross salary correctness
   • Update any changes in employment status
   • Check state assignments

During Report Generation

1. Use Appropriate Filters

   • Filter by unit for multi-state operations
   • Use status filters for clean data
   • Select correct time period
   • Avoid mixing different states in single report

2. Verify Results

   • Check employee count
   • Verify total PT amounts
   • Review slab applications
   • Cross-check with salary register

3. State-wise Separation

   • Generate separate reports for each state
   • Don't mix different state PT in one report
   • Verify state-specific rules applied

After Report Generation

1. Reconciliation

   • Match with salary deductions
   • Verify against previous months
   • Check for missing employees
   • Confirm total amounts state-wise

2. Submission Preparation

   • Format as per state requirements
   • Calculate total payment per state
   • Prepare state-wise challans
   • Attach required documents

3. Record Keeping

   • Save exported reports
   • Maintain submission proof
   • Keep payment receipts
   • Archive for audit

13. Integration with Salary Processing

How PT Affects Salary

1. Deduction Calculation

   • PT amount deducted during salary processing
   • Based on gross salary and state slabs
   • Automatically calculated per state rules

2. Salary Slip Impact

   • Appears as separate deduction line item
   • Shows "Professional Tax" or "PT"
   • Reduces net salary
   • Shown in deductions section

3. Monthly Variation

   • Most months: Standard PT per slab
   • February (some states): Higher deduction to reach annual cap
   • Pro-rata: For partial month employment

4. Reporting

   • This report consolidates PT from processed salaries
   • Used for monthly return filing
   • Ensures compliance tracking

14. Troubleshooting

No Employees Found

• Cause: No salary processed for selected month or filters too restrictive
• Solution: Process salaries first, clear some filters, verify selection

Incorrect PT Amount

• Cause: Wrong state slab configured or gross salary calculation error
• Solution: Verify PT slab settings, check gross salary components

Missing Employees

• Cause: Employees below exemption limit or wrong state assignment
• Solution: Check salary amounts, verify unit/state assignment

Cannot Export Report

• Cause: No data generated or browser settings
• Solution: Generate report first, check browser download permissions

PT Deducted in Wrong Slab

• Cause: Gross salary calculation incorrect or slab settings wrong
• Solution: Verify gross salary components, check PT slab configuration

Duplicate PT Deductions

• Cause: PT deducted multiple times or double processing
• Solution: Check salary processing logs, verify PT configuration

15. State-specific Considerations

Multi-state Operations

Challenges:

• Different PT slabs in different states
• Different deduction amounts
• Different submission formats
• Different due dates
• Different registration numbers

Solution:

• Generate unit-wise reports
• Filter by state/location
• Verify state-specific rules
• Submit separately for each state
• Maintain state-wise PT registers

States Without PT

Some states/territories don't levy Professional Tax:

• Arunachal Pradesh
• Chandigarh
• Goa
• Haryana
• Himachal Pradesh
• Jammu & Kashmir
• Jharkhand
• Manipur
• Mizoram
• Nagaland
• Punjab
• Rajasthan
• Uttar Pradesh
• Uttarakhand

Note: List may change. Always verify current regulations.

16. PT Slab Examples by State

Maharashtra PT Slabs (Illustrative)

Karnataka PT Slabs (Illustrative)

West Bengal PT Slabs (Illustrative)

Note: These are illustrative examples. Always verify current PT slabs for each state from official sources.

17. Important Notes

General Considerations

• PT is state-specific - Rules vary significantly
• Check current rates - Slab amounts may change
• Verify gross salary - Ensure correct components included
• Maintain records - Keep detailed deduction history
• Timely submission - Follow state-specific deadlines

Calculation Accuracy

• Verify correct state rules applied
• Check gross salary calculation includes correct components
• Ensure proper slab identification
• Confirm February special deduction (where applicable)
• Cross-verify with salary register

Compliance

• File monthly returns on time to avoid penalties
• Maintain employee-wise PT register
• Keep payment proof and challans
• Issue Form 16 showing PT deductions
• Prepare for audits with proper documentation

Data Security

• PT reports contain employee personal information
• Handle data as per privacy regulations
• Limit access to authorized personnel
• Secure storage of exported files
• Follow data retention policies

18. Related Operations

Before PT Report

1. Salary Processing

   • Process salary for the month
   • Calculate PT deductions
   • Apply correct state slabs
   • Lock salary records

2. Verification

   • Verify employee locations
   • Check gross salary calculations
   • Confirm PT applicability

After PT Report

1. Return Filing

   • Prepare state-wise PT returns
   • Submit to respective state authorities
   • Within prescribed due dates

2. Payment Processing

   • Calculate total PT payable per state
   • Generate challans
   • Make payment to state governments
   • Obtain payment receipts

3. Record Maintenance

   • Update PT registers
   • File payment receipts
   • Maintain submission acknowledgments
   • Prepare for next period

End of Documentation