Frequently Asked Questions
1. I am registered taxpayer under Goods and Services Tax Act. Do I need to pay Professional Tax? And what is the amount of Professional Tax I am required to pay?
Answer: All taxpayers registered under Goods and Services Act or liable to be registered under the Act are liable to pay Professional Tax of Rs. 2500/- per year.
2. I am a Chartered Accountant and not registered under GST nor VAT Act. Am I liable to pay Professional Tax? How can I pay it?
Answer: Yes, based on your Gross Annual Income. If your Gross Annual Income is from Rs. 1.6 Lakhs to 3.0 lakhs, you are liable to pay Rs. 1500/- per year and if your Gross Annual Income is more than Rs. 3.0 Lakhs, you are liable to pay Rs. 2500/- per year. You may go to “e-Payment” Section to go to the payment portal and pay online by yourself. You need not visit any office or visit anyone else to make such payment.
3. I am a business man registered under GST. How much Professional Tax is to be paid by me?
Answer: You are liable to pay Rs. 2500/- per year as a registered taxpayer under GST Act.
4. How do I enrol myself under the professional Tax? What document am I required to submit for enrolment?
Answer: Enrolment under professional Act is online. Please go to the “e-Registration ” Page on the website to go to the new registration page. You may refer to the Step-by-Step guide provided for registration / enrolment process online. You need not submit any document, online or physically, to enrol yourself under the Act.
5. What are the charges for enrolment under Professional Tax Act? How do I pay such charges?
Answer: There is NO Charge for registration / enrolment under Professional Tax Act. The service is made available for FREE to the taxpayers.
6. I am a Doctor having private practice and my income is about Rs. 5 lakhs per annum. AM I required to Pay Professional Tax?
Answer:Yes. Based on your income, you are liable to pay Rs. 2500/- per year. You may You may go to “e-Payment ” Section to go to the payment portal and pay online by yourself.
7. I am a Catering Service Provider. My total income in a year is less than Rs. 7 lakhs. Am I required to pay Professional Tax?
Answer: Yes. Based on your income, you are liable to pay Rs. 2500/- per year if your Gross Annual Income is above Rs. 3.0 lakhs and Rs. 1500/- if your Gross Annual Income is between Rs. 1.6 lakhs to Rs. 3.0 Lakhs.
8. How can I pay Professional Tax? Is there any online process available for paying professional Tax?
Answer: Yes. You can easily pay at the payment portal using Net banking, UPI, Credit/Debit Cards or SBI e-Pay facility available in the payment site.
9. I had paid Professional Tax previous year. Where can I find the details of the payment?
Answer: To view the history of all Professional Tax payments, please go to the Web Portal of the Commissionerate and click on “PT Payment Details Search”. Enter your TIN / SRIN / GSTIN to see the details of payments made.
10. Do I need to submit the copies of the online payment chalans to the local Tax Offices?
Answer: There is no need to submit the copies of payment challans at the Local Tax offices (Circle offices).
11. I was registered under State VAT Act and also enrolled under the Professional Tax Act. Now I have migrated to GST. While making payment of Professional Taxes, which number should I use?
Answer: If you were enrolled under Professional Tax Act and were assigned with a TIN, you may use the same TIN to pay your Professional Tax. You may also make payment using your GSTIN.
12. How many times I have to pay Professional Tax in a year? Can I pay by myself?
Answer: If you are an employer and deducting Professional Tax (as per applicable rates) from the salary of your employees, you are required to deposit the amount so deducted from the salary of your employees every month. If you have enrolled yourself or liable to pay Professional Tax as a registered taxpayer under GST / VAT or as a Self-Employed Professional, you are required to pay Rs. 2500/- once in a year. You are encouraged to pay by yourself using simple online modes of payment available for the same. You may proceed to e-Payment page on the website to make the payment.
13. I am owner of a small business and have employed 10 persons in my business. Am I required to deduct and pay the Professional Tax on behalf of these employees?
Answer: Yes. As an Employer, you are required to deduct Professional Tax as per applicable rates from the salary of your employees and deposit the same every month using the online facility available.
14. I am owner of a small business and have employed 10 persons in my business. How much Professional Tax am I required to deduct from the salaries paid to those persons and how am I supposed to deposit the same?
Answer: To see the applicable rates, please check the rates of Professional Tax provided in this page above. The rate of Professional Tax to be deducted from the salary of your employees is given below:
- If the salary is less that Rs. 1.6 lakhs per year, the amount of Tax is NIL.
- If the Salary is between Rs. 1.6 Lakhs to Rs. 3.0 Lakhs per year, the tax is Rs. 1500/- per year
- If the Salary is above Rs. 3.0 lakhs per year, the tax is Rs. 2500/- per year.
15. I am running an NGO without any profit motive and 10 persons are working in the NGO. Am I required to deduct and pay the Professional Tax on behalf of these employees?
Answer: Yes. As the NGO, you are liable to pay Rs. 2500/- per year as professional Tax for your Organisation. In addition to this, as an employer, you are required to deduct professional Tax as per the applicable rates from the salary of your employees and deposit the same every month into correct government accounts. You may make such deposits online by yourself
