Enrolment
The first step in Professional Tax Registration is Enrolment registration for Professional tax
PROFESSIONAL TAX REGISTRATION IN BANGALORE, KARNATAKA
Professional Tax (PT) is a direct tax imposed on all sorts of trades, professions, and employment in relation to the income of the individual or entity.
Starting at Rs.4,000/-(Excluding Govt. fees)
EMI Available
Professional Tax Registration Bangalore, Karnataka
All Traders, Business owners and professionals like doctors, engineers, lawyers, chartered accountants, consultants, architectures, and other professionals are also supposed to pay PT.
Enroll
Get Certificate
File Returns
Professional Tax Registration Process in Karnataka!
Documents required for the Professional Tax Registration
in Bangalore, Karnataka
The following documents are needed to register for the professional tax in Karnataka
- Address proof of employers such as directors, partners, or proprietor
- Address proof and registration certificate of the company
- Address proof of business
- Financial records of the business
- PAN (Permanent Account Number) of the employers
- Details of employees
- Photographs of employers
- Salary particulars of the employees
Who needs to Pay & Register for Professional Tax in Bangalore, Karnataka
The following individuals, professionals, and entities need to pay PT according to Karnataka laws:
- Companies and Corporations
- Corporate bodies
- Firms, Clubs, Societies, and Associations
- Hindu Undivided Family
- Salaried Individuals
- Self-employed professionals
- Wage Earners
Exempted from Professional Tax Registration in Karnataka
Exemption for the following individuals and institutions from paying PT as per Karnataka laws:
- Dumb/Blind/Deaf/ and physically disabled individuals earning a wage
- Charitable nursing homes and hospitals
- Companies nominated by State-controlled financing agencies
- Ex-servicemen
- Foreign technicians approved by the Central Government
- Members of the Armed forces and Attrition in Central Armed Police Forces (CAPFs)
Professional Tax Rates in Karnataka
Professional tax rates for wage earners and salaried employees in Karnataka are as follows:
| Income Applicable Tax | |
| Below INR 15,000 per month Nil | |
| Above INR 15,000 per month INR 200 |
Professional tax rates for employers in Karnataka are as follows:
| Number of Employees | Applicable Tax |
| Below 5 employees | INR 1000 per year |
| Between 5 and 10 employees | INR 1500 per year |
| Above 10 employees | INR 2500 per year |
Professional tax rates for dealers in Karnataka are as follows:
| Turnover | Applicable Tax |
| Below INR 2 Lakh | No tax |
| Between INR 2 Lakh and INR 10 Lakh | INR 1000 |
| Between INR 10 Lakh and INR 25 Lakh | INR 1500 |
| Above INR 25 Lakh | INR 2500 |
Professional tax rates for different kinds of entities in Karnataka are as follows:
| Type of Company | Applicable Tax |
| Limited company | INR 2500 each year |
| Limited liability partnership | INR 1000 per year |
| Partnership company | INR 1000 per year for each partner |
Exempted from Professional Tax Registration in Karnataka
Two kings of Professional Tax Registration in Karnataks
- Professional tax (PT) employer registration
- Professional tax (PT) employee registration
Professional Tax Employer Registration
Employer registration is intended for all organisations and businesses. This registration is irrespective of the employees working in the business. The Certificate of Enrollment, as issued by the PT Office, is the certificate of registration. This certificate includes the details of the tax payable by the employer and payment date. Failure to forward the PT within the scheduled time may lead to a fine. The tax slabs are fixed according to the number of employees hired.Professional Tax Employee Registration
The employer deducts professional tax for the employee. The employers obtain the Certificate of Registration.Professional Tax Monthly returns
The employers must forward taxes according to the PT slab on behalf of the employees. For employees with a gross monthly salary above INR 15,000, the professional tax is Rs. 200 per month. The employers must pay this on behalf of employees. The filing of returns must be made within 20 days from the month for which the tax is subtracted from the employee’s monthly payments during the past month. Failing to do so may incur a penalty of Rs. 250 for every month.Annual returns
All businesses and employers with Enrollment Certificate must forward their taxes before the 30th of April every year according to the tax slab. Furthermore, employers with the Enrollment Certificate are obligated to file yearly returns within 60 days of the close of the fiscal year.Professional Tax Registration Process in Karnataka
The Karnataka Commercial Taxes Department administers an online platform to file returns and pay taxes through the e-PRERANA. A taxpayer can utilize the online portal for various e-facilities, for instance, filing of returns, e-payment of taxes, filing enrollment application etc. Following are the steps for registering for professional tax:- Enrolment registration for Professional tax
- E-payment
- printout the enrolment application
- Receiving the enrolment certificate
- Receiving the acknowledgement of enrolment
- Professional tax return filing
Penalties and Due Dates Under Profession Tax Act, 1976
According to rules and regulations in this respect, the following are things that should be taken into account:- The employers require to pay the yearly taxes that apply to them.
- If you have a certificate of enrollment (EC), you would have to pay the professional tax every year before 30th April, according to rates apply in your cases.
- Employers need to deduct the monthly taxes applicable to the employees and submit it to the government.
- If an employer has a certificate of registration (RC), then the employer requires to file a return within 20 days following the preceding month. This would show the salary and wages that the employer has paid along with the amount of taxes has deducted in this regard.
- If you did not pay the professional tax within the specified time, you would be incurred a penalty of INR 250.
- Employer requires to file an annual tax return within 60 days following the preceding year. This would show the salaries and wages the employer has paid in the past year as well as the taxes the employer has deducted in that year.
Professional Tax Registration FAQs
According to the rules and regulations of professional tax registration in Karnataka; an employer requires obtaining two types of registration: a) EC and b) RC. However, this depends on whether or not an employer has employed workers or not. EC is required for the employers and RC is required for the employees.
Applicable government fee varies from state to state. The state government levies the charges.
It also varies from state to state. Every state has its own exemption guidelines and administering provisions.
- The employer is responsible for Professional Tax collection in case of salaried workers.
- Self-employed people are responsible themselves to pay the Professional.
In case an employer failed to get the certificate of enrollment, will be levied a penalty of Rs. 1,000, apart from the due yearly tax payments. In case a person fails to get the certificate of registration, the interest of 1.25% for every month will be imposed.