Professional tax - where to pay when LLP and partners are located in different states

HR (Mr) (25 Points)

26 January 2024  

My business is registered under an LLP. The registered office of the LLP is in Pune, Maharashtra. The LLP has only 2 partners and both resided in Pune at the time of opening the LLP. Professional Tax (PT) registration was done for LLP and both the partners with Maharashtra PT department and tax was paid accordingly. The nature of business is service-based and it is provided online to clients across the country. GST registration is not applicable. There are zero employees, partners do all the work of LLP; so no PTRC enrolment for LLP, only PTEC enrolment for LLP & both partners.

Now, both the partners have relocated to Bangalore, Karnataka. The LLP continues to be registered in Pune. My queries are as follow:

1) While the LLP pays PT in Maharashtra, can the partners continue to pay PT to Maharashtra as before?  
2) If partners try to register with Karnataka government, they may be a demand to pay PT for the partners by both Maharashtra and Karnataka. Can we skip registration with Karnataka Professional Tax department?

Note: It is not feasible to move the LLP registered office to Bangalore (as it would be unnecessary from MCA standpoint, besides being cumbersome & expensive). We would want to leave the regd. office in Pune as it is.

Thank you.