PROFESSIONAL TAX ENROLMENT

 

Who are subject to paying Professional Tax as ‘person’?

 

The owner(s) of any business entity like director, sole proprietor or designation partner, and practicing professionals like doctors, lawyers, Chartered Accountants (CA), Company Secretary (CS) are liable to pay Professional Tax as person. The above-mentioned business entity may refer to Private Limited Company, Public Limited Company, any Proprietorship Firm, Partnership Firm, etc. Such persons need to pay Professional Tax to their concerned state governments in order to carry out their business or profession in a particular state. Any such individual needs to obtain Professional Tax Enrolment to pay this tax to the government. As we have already discussed, Professional Tax differs from Income Tax only in the matter that Professional Tax is levied and collected by the respective State Governments, while Income Tax is imposed and then, collected by the Central Government.

 

In maximum states and union territories that have levied Professional Tax, generally, an enrolled person is required to pay Professional Tax within 31st July of the same financial year for which the tax is due.

 

 

Documents required for Professional Tax Enrolment

 

The following are the documents required for Professional Tax Enrolment:-

 

1. Aadhaar Card of the applicant

2. PAN Card of the applicant or PAN Card of Company/Society/Trust/Partnership (as applicable)

3. Type and details of business

4. Address of place(s) of business

5. Bank Details (optional)

6. Phone number of applicant

7. Email ID of the applicant

 

 

Procedure for Professional Tax Enrolment

 

Follow the given steps sequentially for obtaining Professional Tax Enrolment:-

 

• Log on to wbprofessiontax.gov.in (which is the official website for Professional Tax in West Bengal)
• Click on ‘First Time Application’
• Choose the District, Sub-division and Police Station (of the place of business)
• Click on ‘Continue’
• Select the Business Type (Proprietorship, Partnership, Company, etc.)
• Click on ‘Continue’
• Select the relevant class of business (if any) from Section 4
• Click on ‘Continue’
• Fill in the relevant details in the form displayed (NOTE: Providing details about a bank account is not mandatory)
• Click on ‘Continue’
• Select the type/nature of Profession/Calling or the Type/nature of Trade (NOTE: Multiple options can be chosen in this case); also give the annual income/gross turnover for the previous financial year.
• Click on ‘Continue’
• Click on ‘Yes’ if you want to proceed for Enrolment
• A page will appear showing the total amount that one needs to pay as Professional Tax
• Click on ‘Continue’
• Choose to make Payment through GRIPS (which stands for Government Receipt Portal System)
• Make the required payment
• On the display of success message for payment, download the GRIPS Challan for future reference
• Click on ‘Complete Previously-saved Application’
• Click on ‘Continue’ repeatedly
• Click on ‘Already paid through GRIPS’
• Submit the GRN number
• Click on ‘submit’, after ticking off the declaration
• Download the Acknowledgement for First Time Application

 

Note:

 

1. Note down the Application Number and GRN during the process for future use.

2. wbprofessiontax.gov.in is the official website for Professional Tax in West Bengal. By following the same steps, we can do Professional Tax Enrolment for businesses based on other states too, the only difference is that we have to log on to the official website of Professional Tax of that particular state instead of the above-mentioned one.

 

 

Generation of Professional Tax Enrolment Certificate (PTEC)

 

After completing the Previously saved application, follow the following steps to generate Professional Tax Enrolment Certificate:-

 

• Click on ‘Sign Up-New User’
• Sign up using the application number and other required details
• Generate a new password and sign up
• A new Enrolment number will be generated
• Then log in using the Enrolment number and the password
• Click on ‘Generate Certificate’
• Download the Certificate in PDF format

The certificate so downloaded is called Professional Tax Enrolment Certificate (PTEC).