The Chhattisgarh Professional Tax Act, 1995

The Chhattisgarh Vritti Kar Adhiniyam, 1995 (“Chhattisgarh PT Act”) is enacted with the object of levying tax on professions, trades, callings, and employments. It extends to the whole of Chhattisgarh.

Professional Tax is the tax levied by the State Government on the income from Profession, or Employment and is collected through the Commercial Tax Department of the State. In the cases of employment, the employer shall deduct the tax from the salary and deposit the same to the State Government and the employer shall furnish a return to the tax department in the prescribed form in a specified time frame along with proof of tax payment. The other individual professionals shall pay their respective tax directly to the Government as prescribed under the Professional tax rules.

The amount of professional tax deducted / payable by an employee /professional differs from State to State based on the slabs prescribed by respective States under corresponding Professions, Trades, Callings, And Employments Act & Rules.

The professional tax is levied only in certain States; there are some states and union territories wherein this tax is not levied.

PT Slab

Salary and wage earners whose monthly salaries or wages in INR per annumTax Rate in INR per annum
Does not exceed Rs. 40,000NIL
Exceeds Rs. 40,000 but does not exceed Rs. 50,000Rs. 360 (Rs. 30 per month)
Exceeds Rs. 50,000 but does not exceed Rs. 60,000Rs. 720 (Rs. 60 per month)
Exceeds Rs. 60,000 but does not exceed Rs. 80,000Rs. 1080 (Rs. 90 per month)
Exceeds Rs. 80,000 but does not exceed Rs. 1,00,000Rs. 1200 (Rs. 100 per month)
Exceeds Rs. 1,00,000 but does not exceed Rs. 1,50,000Rs. 1440 (Rs. 120 per month)
Exceeds Rs. 1,50,000 but does not exceed Rs. 2,00,000Rs. 1800 (Rs. 150 per month)
Exceeds Rs. 2,00,000 but does not exceed Rs. 2,50,000Rs. 2160 (Rs. 180 per month)
Exceeds Rs. 2,50,000 but does not exceed Rs. 3,00,000Rs. 2280 (Rs. 190 per month)
Exceeds Rs. 3,00,000Rs. 2400 (Rs. 200 per month)

Extracted from the Chhattisgarh PT Act

Registration:- (1) Every employer, other than any officer of the Central Government, Railways, or the State Government, liable to pay tax under Section 4 shall obtain a certificate of registration from the Profession Tax Assessing Authority in such manner and form as may be prescribed.

(2) Every person liable to pay tax under this Act, other than a person earning [salary or wage] in respect of whom the tax is payable by the employer but including a person who in addition to earning a [salary or wage] is also carrying on a trade, profession or calling other than agriculture or who is simultaneously in the employment of more than one employer, shall obtain a certificate of registration from the Profession Tax Assessing Authority in such manner and form as may be prescribed.

(3) Every employer or person required to obtain a certificate of registration under sub-section (I) or subsection (2), shall within thirty days of his becoming liable to pay tax under this Act apply for the certificate of registration to the Profession Tax Assessing Authority in the prescribed form and that authority shall, after such inquiry as it considers necessary, within sixty days of the receipt of the application, if the application is in order, grant the certificate of registration.

(4) Where an employer or person liable to registration has wilfully failed to apply for such certificate within the time specified in sub-section (3), the Procession Tax Assessing Authority may, after giving him a reasonable opportunity of being heard, impose a penalty not exceeding rupees twenty for each day of delay subject to a maximum of rupees two thousand five hundred.

(5) Where an employer or a person liable to registration has given false information in any application submitted under this Section, the Profession Tax Assessing Authority may after giving him a reasonable opportunity of being heard impose a penalty not exceeding rupees five hundred.

Relevant Rule and Form: Rule 3 to 10; Form I & 4

Returns to be furnished by employers (1) Every employer registered under this Act shall furnish returns to the Profession Tax Assessing Authority in such Form, for such period and by such date as may be prescribed, showing therein the [salary or wage] paid by him and the amount of tax deducted by him in respect thereof.

(2) Every such return shall be accompanied by a treasury challan in proof of payment of a full amount of tax due according to the return and a return without such proof of payment shall not be deemed to have been duly filed.

(3) Where an employer has without reasonable cause failed to file such return within the prescribed time, the Profession Tax Assessing Authority may, after giving him a reasonable opportunity of being heard, impose upon him a penalty not exceeding rupees twenty for each day of delay.

(4) The State Government may, subject to such conditions as may be specified exempt any employer or class of employers from furnishing returns.

Relevant Rule and Form: Rule 11 & 13 to 16; Form 7,8,10 & 11

Returns to be furnished by other registered persons (1) Every person referred to in sub-section (2) of Section 8 shall, by the 30th June in each financial year file before the Profession Tax Assessing Authority a correct and complete return in such Form and containing such particulars as may be prescribed setting forth his income in the previous year: Provided that the Profession Tax Assessing Authority may, for sufficient cause to be recorded in writing, extend the date for filing the return: Provided further that where such person derives income from any profession, trade or calling other than agriculture at places located within the territorial jurisdiction of more than one Profession Tax Assessing Authority, he shall file the return before such Profession Tax Assessing Authority having jurisdiction over the place where he normally resides.

(2) The State Government may subject to such conditions as may be specified, exempt any class of persons from filing a return.

(3) Every such return shall be accompanied by a treasury challan in proof of payment of the full amount of tax due according to the return and a return without such proof of payment shall not be deemed to have been duly filed.

(4) Where a person specified in sub-section (1) has without reasonable cause failed to file such return within the time specified in sub-section (1) the Profession Tax Assessing Authority may, after giving him a reasonable opportunity of being heard, impose upon him a penalty not exceeding rupees five for each day of delay subject to a maximum of rupees five hundred.

Relevant Rule and Form: Rule 12: Form 9

Compliance

References

For Chhattisgarh PT Information - Welcome to Chhattisgarh Commercial Tax (cg.nic.in)

Chhattisgarh Professional Tax Act

Chhattisgarh Professional Tax Rules

Chhattisgarh Professional Tax Schedule

Professional Tax Remittance and Returns (greythr.com)

Related Acts

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