Due date of payment of tax and return under Profession Tax Act 1975

A) Profession Tax
Enrollment Certificate (PTEC) holder

Tax is
to be paid in chalan no MTR-6

Sr. No

Class of enrolled person

Due Date

1

Person         who    stands        enrolled        before    the

commencement of a year or is enrolled on or before 31St May of a year

30th June of that year or such later
date as the
Commissioner may, by notification in the Official Gazette, specify in respect of that year

2

Person who is enrolled after the 31St May of a year

Within       one                       month       of the       date      of

enrollment.

3

Person
who is enrolled and the rate of tax at which
he is liable to pay tax is revised.

Within one month of the date of such revision.

 

E-payment facility is available for
PTEC holders.

B) Profession Tax
Registration Certificate (PTRC) holder

Tax is to be paid in chalan No MTR-6, and online return
should be submitted in Form IIIB. Before submission of online return
Employer has to enroll himself for e-services (one time activity).

(For detail process of enrollment
of PTRC e-services and filling of e-return, please see the demo at www.mahavat.gov.in >>
e-services >> Instruction Sheets for e-services >> PTRC e-services Enrollment
and e-return)

Sr.
No

Periodicity

Tax Liability during
previous year

Due Date for payment and e-return
filling

1

Yearly

Tax                     Liability       is    less      than          Rs

50,000/-

31St March of the Financial Year to which the return relates

2

Monthly

Tax Liability is equal to or more than Rs 50,000/-

The last date of the month to which the return relates

 Note :-

1)           
An employer registered under this Act shall
furnish monthly return as per the
provisions of clause (c) of sub-rule (3) of
rule 11 till the end of the year in which he is granted the certificate of
registration Date 14/7/211

2)           
Filling of e-return for all PTRC holders is
made mandatory vide Government
Notification VAT/AMD.1010/IB/PT/Adm-6 Date 14/7/2011

3)           
E-payment is made mandatory to all PTRC
holders w.e.f. 1/7/2012 vide
Government Notification No PFT.1012/ C.R.29/ Taxation-3
Date 14-June-2012.

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