TaxTMI 
TaxTMI 
Company having its registered and corporate office in Mumbai. Discharge professional tax liability of directors in the state of Maharashtra. However, few states basis on GST registration demanded the professional tax liability on remuneration paid to director. Query is if a director is on the payroll of the company and receives remuneration through the corporate office located in a particular state, the professional tax is deducted and paid only in that state or all state?
Clarification on Professional Tax liability
09 Feb 2026 
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Professional tax liability for directors is payable only where the employment is located and remuneration is paid.
Professional tax liability for directors depends on the state-specific levy and the location of employment; where remuneration is paid through the corporate office in Maharashtra, the employer must deduct and discharge professional tax in Maharashtra. GST registrations, place of supply, or branch presence elsewhere do not, by themselves, create professional tax liability in other states; liability in multiple states arises only if services are rendered from or the employment is located in those states or the state's charging provisions otherwise apply. (AI Summary)
Professional tax liability for directors depends on the state-specific levy and the location of employment; where remuneration is paid through the corporate office in Maharashtra, the employer must deduct and discharge professional tax in Maharashtra. GST registrations, place of supply, or branch presence elsewhere do not, by themselves, create professional tax liability in other states; liability in multiple states arises only if services are rendered from or the employment is located in those states or the state's charging provisions otherwise apply. (AI Summary)