Compliances under the Act

1. Certificate of Registration (Section 8(1))

Every assessee (not being an officer of the State Government or the Central Government) liable to pay tax under section 4 shall obtain a certificate of registration from the assessing authority in Form 1. Every assessee (not being an officer of the State Government or the Central Government) liable to pay tax under section 4 shall obtain a certificate of registration (by employer) from the assessing authority in Form I.

2. Certificate of Enrollment (Section 8(2))

Every assessee (other than a person earning salary or wages, in respect of whom the tax is payable by his Employers), liable to pay the tax shall obtain a certificate of enrollment from the assessing authority in Form 3. Every assessee (other than a person earning salary or wages, in respect of whom the tax is payable by his Employers), liable to pay the tax shall obtain a certificate of enrollment from the assessing authority in Form 3.

3. Professional Tax Return in Form 7 (Section 9, Rule 11)

Registered Employers shall furnish return in Form 7 for each quarter within 15 days of the month following the quarter. Registered Employers shall furnish return in Form 7 for each quarter within 15 days of the month following the quarter.

4. Professional Tax Return in Form 9 (Section 10)

Every Practising Professional shall furnish return in Form 9 by the 30th June in the following financial year. Every person referred in sub-section (2) of Section 8 shall furnish return in Form 9 by the 30th June in the following financial year.

5. Register to be maintained under Professional Tax Act in Madhya Pradesh (Rule 14)
   Employers are responsible to deduct and pay tax and shall maintain a register in which the amount of salary and wages paid to each of the persons in his employment and the amount deducted from the salary and wages of the employee on account of tax shall be entered. Employers responsible to deduct and pay tax shall maintain a register in which the amount of salary and wages paid to each of the persons in his employment and the amount deducted from the salary and wages of the employee on account of tax shall be entered.
6. Professional Tax Payment by Employers (Section 12(2))

The Employers shall pay within 10 days of the expiry of each previous month an amount equivalent to the tax payable by him in Form-10. The Employers shall pay within 10 days of the expiry of each previous month an amount equivalent to the tax payable by him.

7. Professional Tax Payment by Professionals (Section 12(3))
   The amount of tax due from practising professionals shall be paid in Form-10 for every year before 30th September of the year. The amount of tax due from persons other than employers shall be paid for every year: (a) in respect of a person registered before the commencement of a year or registered on or before 31st August of a year – before 30th September of the year; (b) in respect of a person who is registered after 31st August of a year – within thirty days of the date of registration.
8. Notice to Authority in case of Shifting of Place of Work (Rule 10)
   If a certificate holder (registration or enrolment) shifts their place of work to a new area, they must notify the assessing authority that issued the certificate within 15 days of the move. A copy of this notice must also be sent to the assessing authority having jurisdiction over the new area where the place of work has been relocated. If a certificate holder (registration or enrolment) shifts their place of work to a new area, they must notify the assessing authority that issued the certificate within 15 days of the move. A copy of this notice must also be sent to the assessing authority having jurisdiction over the new area where the place of work has been relocated.
9. Intimation regarding Cessation of Liability to Pay Tax (Rule 5)
   The Employers or the person holding the certificate of registration shall send an intimation in writing to the Profession Tax Assessing Authority within thirty days of the cessation of liability to pay tax. The Employers or the person holding the certificate of registration shall send an intimation in writing to the Profession Tax Assessing Authority within thirty days of the cessation of liability to pay tax.
10. Exhibition of Certificate of Madhya Pradesh Professional Tax (Rule 5)
    The Employers or the person holding a certificate of registration shall display conspicuously at his place of work the certificate of registration or a copy thereof issued by the Profession Tax Assessing Authority. The Employers or the person holding a certificate of registration shall display conspicuously at his place of work the certificate of registration or a copy thereof issued by the Profession Tax Assessing Authority.