Is Professional Tax Registration mandatory?
Professional Tax Registration is mandatory within 30 days of employing staff in a business or, in the case of professionals, 30 days from the start of the practice. Professional tax needs to be deducted from the salary or wages paid amount. Application for the Registration Certificate should be made to the assesse's state tax department within 30 days of employing staff for his business. If the assesse's has more than one place of work, then application should be made separately to each authority with respect to the place of work under the jurisdiction of that authority.
If an employer has employed more than 20 employees, he is required to make the payment within 15 days from the end of the month. However, if an employer has less than 20 employees, he is required to pay quarterly (i.e. by the 15th of next month from the end of the quarter).
Professional Tax Applicable States Across India
Applicable States
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Andhra Pradesh
Assam
Bihar
Gujarat
Jharkhand
Karnataka
Kerala
Madhya Pradesh
Maharashtra
Manipur
Meghalaya
Mizoram
Nagaland
Odisha
Puducherry
Punjab
Sikkim
Tamil Nadu
Telangana
Tripura
West Bengal
|
Not Applicable States
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Central
Andaman and Nicobar Islands
Arunachal Pradesh
Chandigarh
Chhattisgarh
Dadra and Nagar Haveli
Daman and Diu
Delhi
Goa
Haryana
Himachal Pradesh
Jammu and Kashmir
Ladakh
Lakshadweep
Rajasthan
Uttar Pradesh
Uttarakhand
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Created & Posted By Aashima Verma
Accounts Executive at TAXAJ
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