jharkhandcomtax.gov.in Professional Tax Registration Process Jharkhand : Commercial Taxes
Organization : Department of Commercial Taxes
Service Name : Professional Tax Registration Process
Applicable State : Jharkhand
Website : http://jharkhandcomtax.gov.in/home
Details Here : https://www.statusin.in/uploads/36047-JPT%20Registration.ppsx
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Jharkhand Professional Tax Registration
** Go through the link ‘eseva.jharkhandcomtax.gov.in’. Click on ‘New User? Sign Up’.
Related : Commercial Taxes Process Of e-Amendment & e-Cancellation Jharkhand : www.statusin.in/36041.html
** Select yes or no for Do you have a TIN? Field. If you select No, fill the form with all mandatory fields and submit it. If you specify that you have a TIN by selecting yes then, and then enter the TIN and fill up respective field and Submit the form.
** After you submit the form, the success page opens specifying that verification link has been sent to your email ID.
** Click on the email verification link which has been received in your email.
** Enter the email ID, mobile number and verification to verify your mobile number and click Verify Code to get it verified. The success page appears.
** Once you click the link, you will receive your Login ID and password through the mail and the screen will appear which will ask you for SMS code verification to verify your mobile number which you have provided at the time of sign up.
** After the mobile number is verified, you can easily sign in with the login credentials you have received in the mail at the time of email verification. Click on Log-in button.
** Enter the Old password that you have in your email and replace with a new Password that you want to give. Click on Submit button.
** A success page appears for changing the password. Log-in through your email id and new Password that you have changed and click on Login button.
** On the home page, click e-Registration link under the list e-Services. The e-Registration screen opens.
** Select Form Type as JPT 101 or JPT103. from the dropdown. Click on ‘Next’ button to continue.
** An alert message will appear. Click on ‘Ok’ button to continue.
** User enters details in all the tabs, as showing in the subsequent steps
** An alert message will appear. Click on ‘ok’ button to continue.
** Click “Click here” to move to the attachment upload page.
** Select the category and sub-category (if any) of the document to be uploaded. Select the document and click
** Upload to upload that document. After the document is uploaded it will be displayed in the table displayed below on the same page. After submitting all the mandatory and required attachments, click
** Submit and Complete Registration Process. The acknowledgement receipt and task is generated in the back office for registration. The success screen appears.
** Click the Acknowledgement Number to view the acknowledgement receipt.
Note : After acknowledgement, task will be created in back office application under Professional Tax registration link.
Payment of Tax
The amount of tax due from the assessees for each quarter as specified in their enrolment certificate shall be paid;
(a) before 30th June; in respect of an assessee who stands enrolled immediately before the commencement of a year or is enrolled on or before the 31st May of a year;
(b) within one month of the date of enrolment in respect of an assessee who is enrolled after the 31st May of a year; in the prescribed manner; and
(c) for all other such assessee, other than the assesses mentioned in entry no. 1 of the Schedule; by the fifteenth day of the month after the expiry of a quarter.
Penalty for Non-Payment of Tax
If an assessee fails, without reasonable cause to make payment of any amount of tax within the time specified in the notice of demand, the prescribed authority may, after giving him a reasonable opportunity of making his representation, impose upon him a penalty which shall not be less than fifteen percent but not exceeding twenty five percent of the amount of tax due.
Refund of Excess
The prescribed authority shall refund to assessee the amount of tax, penalty interest or other amount, if any, paid by such assessee in excess of the amount due from him.
The refund may be made either by cash or, at the option of the assessee by deduction of such excess from the amount of tax, penalty interest or other amount due in respect of any other period
Provided that, the prescribed authority shall first apply such excess towards the recovery of any amount due in respect of which a notice under section 9 has been served, and shall then refund the balance, if any.
FAQ On Jharkhand Professional Tax
Here are some FAQ on Jharkhand Professional Tax:
What is Jharkhand Professional Tax?
Jharkhand Professional Tax is a tax levied on individuals who are engaged in certain professions, trades, callings, and employments in the state of Jharkhand. The tax is payable by both employees and employers.
Who is liable to pay Jharkhand Professional Tax?
The following individuals are liable to pay Jharkhand Professional Tax:
** Employees who earn a monthly salary of more than Rs. 25,000/-
** Self-employed individuals who are engaged in a profession, trade, calling, or employment that is taxable under the Jharkhand Professional Tax Act, 2011
** Employers who deduct Jharkhand Professional Tax from the salaries of their employees
What is the rate of Jharkhand Professional Tax?
The rate of Jharkhand Professional Tax varies depending on the annual income of the individual or the nature of the profession. The following are the rates of Jharkhand Professional Tax:
** For employees with an annual income of more than Rs. 25,000/-, the rate of tax is Rs. 100/- per month.
** For self-employed individuals, the rate of tax varies depending on the nature of the profession. For example, the rate of tax for doctors is Rs. 200/- per month, while the rate of tax for lawyers is Rs. 150/- per month.
** For employers, the rate of tax is 1% of the salary that they deduct from their employees.
How do I pay Jharkhand Professional Tax?
You can pay Jharkhand Professional Tax online or by offline mode. The online mode of payment is through the Jharkhand Commercial Taxes Department website. The offline mode of payment is through the Jharkhand Commercial Taxes Department offices.