The West Bengal State Tax on Professions, Trades, Callings and Employments Rules, 1979
A. Employer’s liability to deduct and pay tax on behalf of Employees.
The tax payable under this Act by any person earning a salary or wage shall be deducted by his employer from the salary or wage payable to such person, before such salary or wage is paid to him, and such employer shall, irrespective of whether such deduction has been’ made or not when the salary or wage is paid to such persons, be liable to pay tax on behalf of all such persons.
B. Certificate of Registration by Employers
Every employer (not being an officer of Government) liable to pay tax shall obtain a certificate of registration from the prescribed authority in the prescribed manner.
An application in Form I to be submitted by the authorized personnel to such authority in the respective jurisdiction.
The prescribed authority shall grant to the applicant a Certificate of Registration in Form IA if he is satisfied that the application is in order and the necessary particulars have been furnished by the applicant.
C. Certificate of Enrolment
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 by his employer), shall obtain a certificate of enrolment from the prescribed authority in the prescribed manner.
D. Payment of Taxes:
(i) Annual Professional Tax Liability upto Rs. 30,000
(ii) Annual Professional Tax Liability exceeding Rs. 30,000
E. Filing of Returns (Form III):
F. Compliance Certificate
A registered employer is required to submit to the prescribed authority a Compliance Certificate in prescribed format, duly filled in and signed by the practising Chartered Accountant, Cost Accountant or Company Secretary who has verified the books of accounts and other records of such registered employer relating to the year for which the said certificate is required to be issued, within seven months from the closing of such year.
Applicability: All employers
Periodicity: Annual
Due Date: 31st October
G. Penalty for non-payment of tax-
If an enrolled person or a registered employer fails, without reasonable cause, to make payment of any amount of tax within the time or date specified in the notice of demand, the prescribed authority may, after giving him a reasonable opportunity of being heard, impose upon him a penalty not exceeding fifty per centum of the amount of tax due.
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