PROFESSIONAL TAX REGISTRATION

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

Any Government or Non-Government employer should deduct Professional Tax from the wages or salary of the employees and should deposit the same to the Government. Such persons need to pay Professional Tax to their respective State governments as ‘employer’. Every such individual need to obtain Professional Tax Registration to pay this tax to the government. An employer who has more than one workplace in the jurisdiction of different authorities should make a separate application for each workplace.

However, a fully operational business entity requires both Professional Tax Enrolment and Professional Tax Registration to conduct its business. Hence it must obtain a Professional Tax Enrolment Certificate (PTEC), as well as a Professional Tax Registration Certificate (PTRC).

Professional tax is compulsory to be paid and there are certain fines and penalties imposed for non-compliance. Generally, there are fines or penalties pertaining to Professional Tax are imposed for reasons such as delay in registration of Professional Tax or delay in making the payments, etc. For salaried employees, it is the responsibility of the employer to obtain registration for Professional Tax and then deduct it from his employee’s salary and then deposit it to the concerned department of the State government.

Documents required for Professional Tax Registration

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

1. Address Proof of establishment
2. Address Proof of partners/proprietor/directors (as applicable)
3. PAN Card of partners/proprietor/directors (as applicable)
4. Photo of partners/proprietor/directors (as applicable)
5. Salary details of employees
6. Financial statements of the establishment
7. Certificate of Incorporation and address proof, if it is a company
8. Certificate of Enrolment of Professional Tax

Procedure for Registration of Professional Tax

Follow the following steps sequentially to obtain Professional Tax Registration:-

• Log on to wbprofessiontax.gov.in
• Click on ‘Continue’
• Click on ‘Registration’
• Click on ‘First-Time Application’
• Enter your Professional Tax Enrolment Number
• Fill in the required details step-by-step and click on ‘Continue’ each time
• Make the required payment through GRIPS (Government Receipt Portal System)
• Download the GRIPS challan for future reference
• Submit the GRN
• Click on ‘Submit’ after ticking off the declaration
• Download the acknowledgement slip for future records

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 Registration Certificate (PTRC)

After completing the previously saved application, follow the following steps to generate Professional Tax Registration Certificate (PTRC):-

• 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 Registration number will be generated
• Then log in using the Registration number and the password
• Click on ‘Generate Certificate’
• Download the Certificate in PDF format

The certificate so downloaded is called Professional Tax Registration Certificate (PTRC).