Professional Tax Registration

Professional Tax

E.C. Registration

R. C. Registration

Amdavad Municipal Corporation (AMC) is appointed as the authority designated by the State Government of Gujarat to collect Profession Tax from Tax Payers from the whole city area within AMC limit.

As per Annexure 1 (B) of Employer & Professional Tax Annexure-1 category (2) to (10), Taxpayers have to pay their official Profession Tax to any city civic center of Amdavad Municipal Corporation.

Important Amendment in Profession Tax & questionnaires (FAQ) is prescribed in Forms no. 1, 3 & 5. Taxpayers should download same forms through the prescribed website of Amdavad Municipal Corporation.

Who is liable to register Under Professional Tax ?

All registered partnership firms. - All factory owners. - All shops & establishment owners (if the shop has employed on an average five employees per day during the year) - All businesses covered under the definition of ‘dealer’ defined in the Gujarat Value Added Tax Act, 2003 whose annual turnover is more than Rs.2.5 lakhs. - All transport permit holders. - All Money lenders. - All Petrol pump owner. - All limited companies. - All banks. - All district or state level co-operative societies. - All Estate agents. - All type of brokers. - All building contractors. - Video parlors. – Video libraries. – Members of association registered under Forward Contract Act. – Member of stock exchange. – Other professional like legal consultants, solicitors, doctors, insurance agents etc. are liable to pay tax. (For complete details, see entries 2 to 10 of schedule 1)

Registration

There are two types of registration.

- E.C. : Enrollment Certificate – Every person liable to pay tax under this Act (other than a person earning salary or wages, in respect of whom the tax is payable he his employer) shall obtain a certificate of enrollment from the prescribed authority in the prescribed manner.

- R.C. : Registration Certificate – Every employer not being an officer of Government liable to pay tax under section – 4 shall obtain a certificate of registration from the prescribed authority

Documents Required for Registration

 1) Proof that describe the date of business started.

 2) Accounting records.

3) Details of employees.

4) Details of paid salaries.

5) Address proof.

Issuing Authority and time limit

Concern area’s Professional Tax Officer will give the registration no. in 1 day of limited period. As per application of dealer, Professional Tax Officer will give approval to application for Professional Tax No. Dealer can download certificate in respective form – 2 or form – 4 from

Returns

 A monthly return in form no- 5 is to be filled latest by 15th of next month. If the no. of employees is more than 20 than dealer can file e-Return through website.

Payment

- Employee himself is not liable to pay this tax to the designated authority. It is his employer’s liability to deduct an amount equivalent to the employee’s tax liability from the monthly salary of the employee and pay fixed amount as per law in Government Treasury Office in form no – 10. - Tax payer (employer) can make Professional Tax Payment online on website.

Payment Instruction

·    Each Commercial Institutional/Firms have to pay their Profession Tax as before 30th September each current Financial Year.

·    Cash or Cheque/Demand Draft should be payable in favor of "Municipal Commissioner, Ahmedabad" Payable at any City Civic Centre of AMC.

The professional Tax Rate for Individual/Firms

Sr.No.	Individual/ Firms	Annual Rate Rs.
1	All Advocates, Solicitors, Notary, Doctors, Consultants, Architects, Engineers, Chartered Accountant, Insurance Agents, Contractors, brokers, Tour & Travels Operators, Advertise Agency, Cable TV Operators, Tutions and Tutorial Institutions, Angadia, Couriers, Health & Recreation Clubs, Share Brockers, Owner Of Petrol Pump, transporters, Money Lenders, Video Parlor, RTO Agents, Co-Operative Society etc. and all Type of Professional as per Fianance Dept. Notification Dt.01/04/2008.	2000/-
2	All Private & Public Limited Companies, Factory Owners, Partnership Firms, All Banking Companies etc.	2000/-
3	Individuals Or Professional have to Pay Seperately more than one branch	2000/-
4	Registered Dealers as per Gujarat Vat Act -2003 having their annual Turn Over.	-
	(A) Not more than Rs.2,50,000/-	NIL
	(B) Above Rs. 2,50,000/- up to Rs. 5,00,000/-	500/-
	(C) Above Rs. 5,00,000/- up to Rs. 10,00,000/-	1250/-
	(D) More than Rs.10,00,000/-	2400/-

The professional tax rate for Salaried /Wages Employees. (Effective from: - Dt. 01/04/2013)

Sr.No.	Monthly Salary/Wages Amount Rs.	Monthly Profession Tax Rate Rs.
1	Less Than Rs. 6,000/-	NIL
2	Rs. 6,000/- or Above but less than Rs. 9,000/-	80/-
3	Rs. 9,000/- or Above but less than Rs. 12,000/-	150/-
4	Rs.12,000/- or Above	200/