Compliance Requirements under the Act in Accordance with the Rules

1. Certificate of Registration (Section 5A (1), 5B, Rule 10(1))

Every employer (not being an officer of the Government) liable to pay tax under Section 5 shall obtain a certificate of registration from the assessing authority in the prescribed manner (Form1, 1A).

An application for certificate of registration under sub-section (1) of section 5A shall be in Form I. An applicant having places of work within the jurisdiction of different assessing authority shall make an application for registration separately to each such authority in respect of his place of work within the jurisdiction of that authority. Persons/employers registered under Assam GST Act 2017, Assam VAT Act 2003, Assam Taxation (On Specified Lands) Act, 1990, Assam Agricultural Income Tax Act, 1939, or Assam Electricity Duty Act, 1964, are automatically registered/enrolled under this Act. They must pay tax and file returns per this Act. State Govt may extend to other Acts via Gazette notification

2. Certificate of Enrolment (Section 5A (2), Rule 10(4))

An application for certificate of enrolment under sub-section (2) of section 5A shall be made in Form II. An applicant having more than one place of work in the State shall be granted only one certificate of enrolment. Certificate of Enrolment shall be granted in Form IIA

Persons/employers registered under Assam GST Act 2017, Assam VAT Act 2003, Assam Taxation (On Specified Lands) Act, 1990, Assam Agricultural Income Tax Act, 1939, or Assam Electricity Duty Act, 1964, are automatically registered/enrolled under this Act. They must pay tax and file returns per this Act. State Govt may extend to other Acts via Gazette notification

3. Payment of Professional Tax by Enrolled persons if enrolled before 31st August & thereafter (Section 3 / 12)

Any person who stands enrolled before commencement of year and is enrolled before 31st day of August of a year is liable to pay profession tax by 30 September of the that year

4. Payment of Professional Tax by Enrolled persons if enrolled after 31st August (Section 3 / 12)

A person who enrolls after 31st August of a year shall pay the tax within one month of enrolment

5. Form I/II: Amendment in Certificate of registration or Enrolment (Rule 10(9),(11))

An application for amendment Certificate of Registration/Enrolment shall be made in form I/II respectively to the assessing authority setting out the particulars in respect of which he desires such amendment and the reasons therefore together with the certificate of registration/enrolment.

After receiving the application for amendment of certificate of enrolment, the assessing authority may ask for additional information or evidence to determine the tax payable as per the Act. Once the tax amount is determined, the authority will amend the certificate of enrolment, under signature, indicating the year from which the revised tax rate will apply.

6. Payment of Professional Tax by Employer where employer opts to furnish Quarterly return (Rule 12 (3)(a))

Where employer opts to file a quarterly return under Form IIIA, he shall pay into the treasury within thirty days of the commencement of the period comprising the quarter to be covered by the return an amount equivalent to the tax payable at the rates specified in column 3 of the Schedule to the Act on account of salary and wages that he may pay to his employees for the said period

7. Payment of Professional Tax by Employer where employer opts to furnish Half-yearly return (Rule 12 (3)(a))

Where employer opts to file a half-yearly return under Form IIIA, he shall pay into the treasury within thirty days of the commencement of the period comprising the half-year to be covered by the return an amount equivalent to the tax payable at the rates specified in column 3 of the Schedule to the Act on account of salary and wages that he may pay to his employees for the said period

8. Payment of Professional Tax by Employer where employer opts to furnish Annual return (Rule 12 (3)(a))

Where employer opts to file an annual return under Form IIIA, he shall pay into the treasury within thirty days of the commencement of the period comprising the year to be covered by the return an amount equivalent to the tax payable at the rates specified in column 3 of the Schedule to the Act on account of salary and wages that he may pay to his employees for the said period

9. Form III: Monthly Professional Tax Return (Section 7, Rule 12 (1) / 15)

Every employer registered shall furnish a monthly return in Form III on or before the last day of every month showing therein the salaries and wages paid by him in respect of the month immediately preceeding that month and the amount of tax deducted by him from the said salaries and wages. Taxes shall be paid before furnishing return and the return shall be accompanied by treasury challan in proof of payment of tax

10. Form IIIA: Application for permission to furnish returns covering quarter, six month or a year in Assam (Rule 12(3))

A registered employer may, upon his applying to the assessing authority in Form IIIA for permission to furnish quarterly, half yearly or annual returns, be permitted to furnish such returns subject to the conditions as specified in Rule 12(3) of Assam Professions Tax Rules

(a) The employer must deposit, within 30 days from the start of the quarter, half-year, or year, an advance amount equal to the tax payable on the salary or wages expected to be paid during that period as per the Schedule to the Act.

(b) the return in Form III shall show the salary and wages paid by the employer in respect of the period comprising the quarter, half year, or year, and that they return shall be furnished before the last date of the month following the said period. If the tax payable according to the return is more than the tax paid in advance under clause (a), the employer shall pay the balance due before furnishing the return in the manner laid down in sub- rule (2);

(c) If the advance tax paid exceeds the tax payable, the return must show the excess amount paid.

(d) The employer shall deduct tax from employees’ salary or wages only at the time of payment.

(e) If the employer violates any of these conditions, the assessing authority may, after giving an opportunity of being heard, cancel the permission, and the employer must thereafter file returns under sub-rule (1).

11. Form III: Quarterly Professional Tax Return (Section 7,Rule 12 (3)(b))

Every employer having permission to furnish quarterly return (on making an application in Form IIIA) shall furnish a Quarterly return in Form III on or before the last date of the month following the said quarter showing therein salaries and wages paid by him in respect of the period comprising the quarter and the amount of tax deducted. If less, same to be paid and excess, same to be shown in the return

12. Form III: Half-yearly Professional Tax Return (Section 7, Rule 12 (3)(b))

Every employer having permission to furnish half-yearly return (on making an application in Form IIIA) shall furnish a Half-yearly return in Form III on or before the last date of the month following the said half-year showing therein salaries and wages paid by him in respect of the period comprising the half-year and the amount of tax deducted. If less, same to be paid and excess, same to be shown in the return

13. Form III: Annual Professional Tax Return (Section 7, Rule 12 (3)(b))

Every employer having permission to furnish yearly return (on making an application in Form IIIA) shall furnish a yearly return in Form III on or before the last date of the month following the said year showing therein salaries and wages paid by him in respect of the period comprising the year and the amount of tax deducted. If less, same to be paid and excess, same to be shown in the return

14. Intimation of Change in Place of Work to Assessing Authorities (Rule 33)

Every person holding certificate of registration or enrolment shifting the place of work to another area must notify the assessing authority that issued the certificate and send a copy of such notice to the assessing authority of the new jurisdiction within 15 days of such shifting

15. Response for Demand Notice for Non-Payment of Profession Tax (Section 11 | Rule 30B (1))

Every person or employer receiving a demand notice in Form VII B must pay the profession tax amount within 15 days from the receipt of the notice.

If it comes to the notice of the assessing authority that a person enrolled under subsection (2) of section 5A has failed to pay the amount of tax due from him in the manner laid down in rule 25, he shall serve on that person a notice in Form VI requiring him on a date specified in the notice to attend in person or through an authorised representative for showing cause for non-payment of tax. After giving the person a reasonable opportunity of being heard and after holding such inquiry as may be deemed necessary or otherwise, if the assessing authority is satisfied that the tax is payable but it has not been paid the said authority shall serve a notice of demand in Form VII B on that person or his representative to pay the amount within fifteen days from the receipt of the notice

16. Appeal Against Order of Assessing Authority (Section 10(1) | Rule 19)

Any person aggrieved by an order passed under this Act by an assessing authority not being an order passed under this section, may appeal to the Deputy Commissioner of Taxes (Appeals) against such order within thirty days from the date of service of such order in the manner prescribed. Provided that no appeal against an order of assessment or penalty shall be entertained by the Deputy Commissioner of Taxes (Appeals) unless he is satisfied that the amount of tax assessed or penalty imposed has been paid, unless otherwise directed by him. Provided further that the Deputy Commissioner of Taxes (Appeals) may admit the appeal after the expiration of thirty days if he is satisfied that due to reasons beyond the control of the appellant or other sufficient cause the appeal could not be filed within the specified time.

17. Maintain Books of Accounts as Directed by Assessing Authority (Section 16A)

Every employer must maintain books of accounts or other documents in the manner directed in writing by the assessing authority if the existing records are considered inadequate for verification of returns filed under the Act.

If the assessing authority is satisfied that the books of accounts and other documents maintained by an employer in the normal course of his business are not adequate for verification of the return filed by the employer under this Act, it shall be lawful for the assessing authority to direct the employer to maintain the books of accounts or other documents in such manner as he may, in writing, direct and thereupon the employer shall maintain such books of accounts or other documents accordingly.

18. Display Certificate of Registration at Place of Work in Assam (Rule 10(14))

Every holder of a certificate of registration must display the certificate conspicuously at the place of work.