Goa

Professional Tax Rates

 

Monthly Income Monthly Professional Tax Amount
For salary up to ₹ 10000 Nil
For salary between ₹ 10001 – ₹ 15000 ₹ 150
For salary ₹ 15001 – ₹ 25000 ₹ 180
Above ₹ 25001 ₹ 208

 

Returns/Payments Due Date

 

Activity Last Date Of Filing Returns Mode Form
Monthly Return On or before of last day of every month Online III & VIIC

 

Other Information

 

Nodal Agency Commercial Taxes Department
Registration Process Online
Registration Timeline Within ninety days of becoming liable to pay tax
Professional Payment Online
Professional Tax Return Online
Website https://commercialtax.assam.gov.in/Portal/loginController/loadLogin
Applicability This tax is levied on a salaried person ,employer of business and self employed
Deduction of Tax Every Month
Deposition of Tax On or before of last day of every month
Interest for delay in Tax 2% of tax amount for every defaulter month
Penalty for delay in Tax Minimum 100% subject to a maximum of 200% of the amount of tax due
Penalty for delay in Registration/Enrollment Not exceeding Rs. 20/-for each day of delay in case of an employer and not exceeding Rs.5/- for each day of delay in the case of others
Penalty for giving false information in Registration/Enrollment Not exceeding Rs. 1000/-
Penalty for delay in Returns Rs.5/- for each day of delay
Appeal against recovery of dues After payment of Dues and Penalty imposed
Offences & Penalties in failure of provisions of Act Punishable with imprisonment which may extend to six months or with fine not exceeding five hundred rupees or with both.

 

 

Our team experts  closely monitor changes in Professional Tax and acts/rules and try to provide our users proper information absolutely at free of cost. All information at website is for reference only , any reliance is strictly at your risk. For any feedback , feel free to write at – info@praansconsultech.com

 

Professional Tax Rates

 

Annual Income Annual Professional Tax Amount
For salary up to ₹ 300000 Nil
For salary between ₹ 300001 – ₹ 500000 ₹ 1,000
For salary ₹ 500001 – ₹ 1000000 ₹ 2,000
Above ₹ 1000001 ₹ 2,500

 

Returns/Payments Due Date

 

Activity Last Date Of Filing Returns Mode Form
Annual Return Every Year- On or Before the end of November by Employer Online PT-VIII
Annual Return Every Year- On or Before the end of November by enrolled person Online PT-IX

 

Other Information 

 

Nodal Agency Commercial Taxes Department
Registration Process Online
Registration Timeline Within 7 days of the employer being required to be registered
Professional Payment Online
Professional Tax Return Online
Website https://www.biharcommercialtax.gov.in/bweb/
Applicability This tax is levied on a salaried person ,employer of business and self employed
Deduction of Tax In month of September of every Year
Deposition of Tax On or before 15th November of every Year
Interest for delay in payments 2% of tax amount for every defaulter month
Penalty for delay in Tax returns and payments Rs.100/- for each month of delay
Appeal against recovery of dues After payment of full due tax
Offences & Penalties in failure of provisions of Act Simple Imprisonment for three months or fine which may extend to five thousand rupees or both . For continuing offence , fifty rupees for every day

 

Our team experts  closely monitor changes in Professional Tax and acts/rules and try to provide our users proper information absolutely at free of cost. All information at website is for reference only , any reliance is strictly at your risk. For any feedback , feel free to write at – info@praansconsultech.com

 

Professional Tax Rates

 

Monthly Income Monthly Professional Tax Amount
For salary up to ₹ 12000 Nil
Above ₹ 25001 ₹ 200

 

 

Returns/Payments Due Date

 

Activity Last Date Of Filing Returns Mode Form
Monthly Return On or before 15th of every month Online 5
Annual Return On or before 20th Dec of every year Online 5A

 

Other Information 

 

Nodal Agency Municipal Corporation/Municipality/Village Panchayat/Taluka Panchayat / District Panchayat
Registration Process Online and Offline
Registration Timeline Within 30 days of becoming liable to pay tax
Professional Payment Online and Offline
Professional Tax Return Online and Offline
Website Different Corporation/Municipality have different website
Applicability This tax is levied on a salaried person ,employer of business and self employed
Deduction of Tax Every Month
Deposition of Tax On of before 15th of every month
Interest for delay in Tax payment One & half percent of tax amount for every defaulter month
Penalty for delay in Tax payment Not exceeding 50% of the amount of tax due
Penalty for delay in Registration/Enrollment Not exceeding Rs. 20/-for each day of delay in case of an employer and not exceeding Rs.10/- for each day of delay in the case of others
Penalty for giving false information in Registration/Enrollment Not exceeding Rs. 1000/-
Penalty for delay in Returns Rs.10/- for each day of delay
Appeal against recovery of dues After payment of Dues, Penalty and Interest imposed
Offences & Penalties in failure of provisions of Act Punished with fine not exceeding five thousand rupees and when the offence is a continuing one, with fine not exceeding fifty rupees per day during the period of the continuance of the offence

 

Our team experts  closely monitor changes in Professional Tax and acts/rules and try to provide our users proper information absolutely at free of cost. All information at website is for reference only , any reliance is strictly at your risk. For any feedback , feel free to write at – info@praansconsultech.com

Act
The Jharkhand Tax On Profession, Trades, Callings And Employments Act, 2011
Rule
The Jharkhand State Tax On Professions, Trades, Callings And Employments Rules, 2012
Act
The Karnataka Tax On Professions, Trades, Callings And Employments Act,1976
Rule
The Karnataka Tax On Professions, Trades, Callings And Employments Rules,1976

 

Act
The Kerala Panchayat Raj Act, 1994
Rule
The Kerala Panchayat Raj (Profession Tax) Rules, 1996
Applicability A person or employer by whom tax is payable under this Act
Exemption Not Applicable
Registration Form  
Registration Process Offline
List Of Documents For Registration
Memorandum Of Association
Articles Of Association
PAN Card
Lease Agreement
Employer Address Proof and ID Proof and photos
Employee list with salary details
List of Board of Directors
Website http://www.lsgkerala.gov.in

Professional Tax Rate

 

Monthly Income Monthly Professional Tax Amount
For salary up to ₹ 15,000 Nil
For salary between ₹ 15,001 – ₹ 20,000 ₹ 150
For salary ₹ 20,001 or above ₹ 200

 

Return/Payment Due Date

 

Activity Last Date Of Filing Returns Mode Form
Monthly PT payment And Return Every month on day 10 Online V

 

Other Information

 

Nodal Agency Commercial Tax Department
Registration Process Online
Professional Payment Online
Professional Tax Return Online
Website https://apct.gov.in/gstportal/Ap_index.aspx
Applicability This tax is levied on salaried individuals and on all kinds of professions, trade and employment, including individuals involved in businesses as freelancers.
Penalty Penalty charges shall be between 25% to  50% (not less or more than) of the tax due
Fine If the taxpayer is not compliant with any provision of the act ,fine can be from Rs.500 to Rs.5000.
Appeal against recovery of dues The taxpayer must remit 12.5% of the disputed tax, penalty or interest.

 

Our team experts  closely monitor changes in Professional Tax and acts/rules and try to provide our users proper information absolutely at free of cost. All information at website is for reference only , any reliance is strictly at your risk. For any feedback , feel free to write at – info@praansconsultech.com

 

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