commercialtax.gujarat.gov.in Professional/ Entry Tax Registration : Commercial Tax

Organisation : Commercial Tax Gujarat
Facility : Professional/ Entry Tax Registration

Download Registration Form here :
Professional Tax : https://www.statusin.in/uploads/21409-ProfessionalTaxFlow.pdf
ENTRY TAX : https://www.statusin.in/uploads/21409-ENTRYTAXFlow.pdf
Website : https://commercialtax.gujarat.gov.in/vatwebsite/home/home.jsp

Professional Tax Registration :

Professional Tax Flow :
Registration :- There are two types of Registration

Related : Commercial Tax Gujarat Luxury/Entertainment Tax Registration : www.statusin.in/21407.html

E.C. :
Enrollment Certificate -Every person liable to pay tax under this Act (other than a person earning salary or wages, in respect of whom the tax is payable he his employer ) shall obtain a certificate of enrollment from the prescribed authority in the proscribed manner.

R.C. :
Registration Certificate -Every employer not being an officer of Government liable to pay tax under Section-4 shall obtain a certificate of registration from the prescribed authority in the prescribed manner.
Dealer has to file online application From web portal of Commercial Tax and Task created in Login of Concern Professional Tax Officer.

Liability :
All registered partnership firms :
All Registered partnership Firms, all factory owners, all shops or establishment owners ( if the shop has employed on an average five employees per day during the year), all businesses covered under the definition of ‘dealer’ defined in the Gujarat Value Added Tax Act, 2003 whose annual turnover is more than rs. 2.50 lakhs, all transport permit holders, money lenders, petrol pump owners, all limited companies, all banks,all district or state level co-operative societies,estate agents,brokers,building contractors,video parlors, video libraries,members of associations registered under Forward Contract Act, members of stock exchange, other professional, like legal consultants,solicitors,doctors,insurance agents, etc.

(for complete details,please see Entries 2 to 10 of Schedule 1 ) are liable to pay tax.

Forms :- For Application
Form : 1 – Application For R.C. – PTO give Certificate in Form-2
Form: 3 – Application for E.C. – PTO give Certificate in Form-4
As per Application of Dealer Professional tax Officer give Certificate in respective Form-2 and Form-4 which can download from his login on website.

Which Authority :-
Concern Professional Tax Officer within 60 days of liability
Return:
A monthly return in form no-5 no-5 is to be filled latest by 15th of next month. If the No. of employees is more than 20. Dealer can filing E-Return online on website.

Payment:-
Employee himself is not required to pay this tax to the Designated Authority. It is his Employer who is required to deduct an amount equivalent to the employee’s tax liability from the monthly salary of the employee and pay the same in the Government Treasury in Form-10.
R.C. holder also pay fixed amount as per law in Govt. Treasury in Form 10.
Tax payer can make Professional Tax Payment online on website.

ENTRY TAX :
1) Dealers who are dealing in the following commodities liable to pay Entry tax under section -3 of the Gujarat on Entry Tax of Specified Goods into local areas Act, 2001.
2) Registration for Entry tax is not separately required. Dealer has to obtain TIN (Tax Identification Number) under Gujarat Value Added Tax Act 2003.
3) Commodity Schedule :
Sr. No | Specified goods | Rate of Tax
1 2 3
1 Motor vehicles including chassis of motor vehicles and the body which is built on chassis of motor vehicles. Fifteen percent
2 Cement. Fifteen percent
3 Marbles or Granite (raw or polished ) Fifteen percent
4 Kota stones. Fifteen percent
5 Naphtha. Eighteen and a half percent.
6 Light Diesel oil. Fifteen Percent.
7 High speed diesel oil. Twenty four percent.
8. Yarn of all types except Nylon Yarn, Polyester Viscose yarn and Cotton yarn. Five Percent

4) Registered Dealer has to pay Entry Tax after 22 days immediately succeeding the month for which return is required. He has to pay tax in FORM-1 which is Return cum Challan.