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Compliance requirements under the Act in accordance with the Bihar Professional Tax Rules, 2011 & Bihar Professional Tax (Amendment) Rules, 2021

1. Certificate of Registration (Section 6 (1), Rule 3)

Every assessee liable to pay tax shall obtain a certificate of registration from the assessing authority in Form PT-I.

2. Certificate of Enrollment (Section 6 (2), Rule 4)

Every assessee to whom the second proviso to Section 5 and to whom sub-section (2) of section 6 apply, shall apply, in Form PT-IA, for enrolment under the Act to the In charge of the Circle within whose jurisdiction the assessee resides.

3. Amendment of Certificate of Registration (Rule 3(5)(a))

Where there is any change in the name of employer or deductor or date of liability, the employer shall, within a period of fifteen days of such change, submit an application electronically along with the documents relating to such change on the official web-site of the Commercial Taxes Department.

4. Fresh Certificate of Registration (Rule 3(5)(d))

Where change in name of employer/deductor/date of liability results in:

i) change of PAN/TAN

ii) jurisdiction of circle

iii) name and style

iv) GST Number, the employer shall apply for fresh registration.

Where change in the name of employer or deductor or date of liability results in:

(i) change of the Permanent Account Number, or the name as per such Permanent Account Number, or

(ii) the Tax Deduction and Collection Account Number, or the name as per such Tax Deduction and Collection Account Number, or

(iii) the jurisdiction of the circle, or

(iv) the name and style, or

(v) the Goods and Services Tax Identification Number, the employer shall apply for fresh registration.

5. Updation in mobile/email/address of employer (Rule 3(5)(d))

Any change in mobile number, e-mail address, address of the place of the business or name of the firm, nature of profession or trade shall be updated by the employer through his own login at the official web-site of the Commercial Taxes Department.

6. Amendment of Certificate of Enrolment (Rule 4(4)(a))

Where there is any change in the name of the assessee or the date of liability, the assessee shall, within a period of fifteen days of such change, submit an application electronically along with the documents relating to such change on the official web-site of the Commercial Taxes Department.

7. Updation in mobile/email/address of the assessee (Rule 4(4)(d))

Any change in mobile number, e-mail address, address of the place of the business or name of the firm, nature of profession or trade shall be updated by the tax assessee through his own login at the official web-site of the Commercial Taxes Department.

8. Application for Cancellation of Certificate of Registration/Enrolment (Rule 3(6)(a), 4(5)(a))
   Employer/assessee seeking cancellation of registration/enrolment shall submit an electronic application, along with supporting documents by way of evidence in support thereof on official web-site of Commercial Taxes Department within a period of 30 days of occurrence of event warranting cancellation.

The employer/assessee seeking cancellation of his registration/enrolment respectively shall submit electronically an application, along with supporting documents by way of evidence in support thereof, on the official web-site of the Commercial Taxes Department within a period of thirty days of the occurrence of the event warranting the cancellation.

9. Deduction of tax from salary or wages of employee (Section 5, Rule 5(1), 5(9)(a))
   Every employer shall deduct the tax payable by every employee from the salary or wages payable to such employee in respect of the month of September of every year.

The tax payable by any person earning salary or wages shall be deducted by his employer from the salary or wages payable to such person before such salary or wages is paid to him, and such employer shall, irrespective of whether such deduction has been made or not, when the salary or wages is paid to such persons, be liable to pay tax on behalf of all such persons. Where a person is engaged in more than one employment and he furnishes a declaration/certificate(Form PT-VII) that he will pay the tax himself, then employer is not required to deduct and pay tax on his behalf. Where Certificate is not furnished, the employer shall deduct the tax payable from the salary or wages payable to the employee.

10. Form PT X: Payment of tax deducted from salary or wages of employee (Section 5, Rule 5(2))

The tax deducted by employer from salary or wages of the employee shall be deposited by Challan in Form PT-X on or before 15th November immediately following the month in which it had been deducted.

11. Form PT-VIII: Professional Tax Annual Return (Section 7 (1), Rule 6 (1), 5(3))
    Every employer registered under the Act shall furnish to the prescribed authority an annual return in form PT-VIII containing details of the tax deducted by him in respect of the year (in PT-IV), on or before the end of the month of November of every year. Employers Registered under Bihar Professional Tax needs to file return.
12. Liability for payment of tax or higher tax after salary/wages paid for September (Rule 5(4)(a))
    If an assessee becomes liable to pay tax or a higher amount of tax after their September salary is paid, the employer must deduct the tax from the salary payable in February following that of September.
13. Deposition of tax or higher tax deducted where salary/wages have been paid for September (Rule 5(5))

Amount of tax deducted where liability for payment of tax or higher tax arose after salary/wages had been paid for September shall be deposited into Government Treasury in the manner prescribed in rule 7 on or before the fifteenth day of April following the month in which it has been deducted.

Tax deducted where assessee is liable for payment of tax or higher tax after salary/wages had been paid for September.

14. PT-V: Statement of tax deducted if assessee is liable to pay tax/higher tax after Sep. salary is paid (Rule 5(6))

Every employer depositing tax deducted where assessee is liable to pay tax or higher tax after September salary is paid under Rule 5(5) shall furnish to the prescribed authority a statement in form PT-V, containing details of the tax deducted by him in terms of sub-rule (4), on or before the end of the month of May of every year. He shall also issue to the employee from whose salary or wages the tax has been deducted, a certificate in form PT-VI.

15. Form PT-IX: Annual Return of Professional Tax by Enrolled Person in Bihar (Section 7(1), Rule 6(2))

Every person enrolled under the Act shall furnish to the prescribed authority an annual return in form PT-IX on or before the end of the month of November of every year. Professional enrolled under Bihar Professional Tax.