e-Prerana

Every person (natural or juridical) engaged in any trade, profession, calling or employment in the State of Karnataka is liable to pay Professional Tax (PT) as per the Karnataka professional tax slab rates. The Karnataka Tax on Professions, Trades, Callings and Employment Act, 1976, levies professional tax in the State of Karnataka. Further, every person liable to pay professional tax should obtain a certificate of enrolment. 

e-PRERANA (Profession Tax Enrolment Registration And Administration) is an online portal for the enrolment of professionals and employers who are liable to pay the professional tax in Karnataka. 

Features of e-Prerana Portal

• The portal facilitates professional taxpayers to submit returns and make payments electronically. 
• Professional taxpayers can obtain registration certificates under the Professional Tax Act online without visiting the PT offices. 
• Registered employers can submit monthly, quarterly or annual returns and make payments electronically.
• Professionals can file e-return in Form 4-A online through the portal. 
• Employers can file monthly statements in Form 5-A and the annual return in Form 5.

Services Available on e-Prerana Portal

• Enrolment application.
• E-Payment.
• Enrolment application print.
• Enrolment certificate.
• Enrolment acknowledgement.
• Registered users login.
• New Registration Certificate (RC) request.
• New RC request status.
• New RC application print.
• New RC certificate.

Enrolment of Professionals on e-Prerana Portal

Professionals can apply for the enrolment certificate or a revised enrolment certificate or file an annual return in Form 4-A online on the e-Prerana portal.

Following is the process to file an annual return in Form 4-A or apply for a revised enrolment certificate:

• Visit the e-Prerana portal.
• Click on the ‘Enrolment Application’ option on the homepage below the ‘e-Services’ heading.
• Select the category of enrolment as ‘Enrolled’ on the next page.
• Select the business status and the financial year for which you are filing a return and making tax payment or filing an application for a revised enrolment certificate.
• Enter the EC (Enrolment Certificate) number. The system validates the certificate number from the database and auto-fills the name and address of the certificate holder.
• Select the PT office, return type, enter the grounds on which revision is sought, class of person and click on the ‘Next’ button.
• Enter the correct tax applicable to you by referring to the PT schedule and click on the ‘Next’ button.
• Next, select the mode of payment by clicking on the ‘e-Payment’ or ‘Cheque/ DD/Cash/Challan’ option and click on the ‘Submit’ button. 

Below is the process when the ‘e-Payment’ option is selected:

• When you select to make a payment through the ‘e-Payment’ option, a unique ‘PTN Number’ is generated. Save the PTN number for future use.
• Go to the homepage of the e-Prerana portal and click on the ‘Enrolment e- Payment’ option available under the ‘e-Services’ heading.
• Enter the PTN number and PTN date and click on the ‘Go’ button. 
• It will redirect to the e-payment website where you need to make the payment. 
• When you have applied for a revised enrolment certificate, you can obtain the certificate of enrolment after making the e-payment by clicking on the ‘Enrolment Certificate’ option on the homepage of the e-Prerana portal.
• When you pay according to the enrolment certificate by filing a return in Form 4-A, an acknowledgement will be generated for the tax paid.

Below is the process when the ‘Cheque/ DD/Cash/Challan’ option is selected:

• When you select to make a payment through a cheque, DD, cash or challan, you need to enter the cheque number, MICR code, date, amount to be paid and bank, and click on the ‘Add’ button.
• The details of the payment will appear at the bottom of the page. Click on the ‘Submit’ button to generate a unique ‘PRN number’.
• Visit the jurisdictional PT office and physically submit the cheque, DD, cash or challan with the PRN number to get the application or return acknowledged by the concerned  PTO.
• You can generate the application for enrolment after the acknowledgement by the PTO on the e-Prerana portal by clicking on the ‘Enrolment Certificate’ option on the homepage.

Following is the process for applying for an enrolment certificate on the e-Prerana portal:

• Visit e-Prerana portal.
• Click on the ‘Enrolment Application’ option on the homepage below the ‘e-Services’ heading.
• Select the category of enrolment as ‘New’ on the next page.
• Select the business status and financial year for which the tax is due.
• Select the PT office based on the PIN code of your place of business or profession from the drop-down menu.
• Select the appropriate class of person and the sub-class and click on the ‘Next’ button.
• Enter the individual/firm/company details and click on the ‘Next’ button.
• Enter the additional places of business details and click on the ‘Next’ button.
• Enter the correct tax applicable to you by referring to the PT schedule and click on the ‘Next’ button. 
• Select the mode of payment by clicking on either the ‘e-Payment’ or ‘Cheque/ DD/Cash/Challan’ option and click on the ‘Submit’ button.

Below is the process when the ‘e-Payment’ option is selected:

• When you choose to make a payment through the ‘e-Payment’ option, a unique ‘PTN Number’ is generated. Save the PTN number for future use.
• Go to the homepage of the e-Prerana portal and click on the ‘Enrolment e- Payment’ option available under the ‘e-Services’ heading.
• Enter the PTN number and PTN date and click on the ‘Go’ button. 
• It will redirect to the e-payment website where you need to make the payment. 
• You can obtain the certificate of enrolment after making an e-payment by clicking on the ‘Enrolment Certificate’ option on the homepage of the e-Prerana portal.

Below is the process when the ‘Cheque/ DD/Cash/Challan’ option is selected:

• When you choose to pay the tax through cheque, DD or challan, you need to enter the cheque number, MICR code, date, amount to be paid and bank, and click on the ‘Add’ button.
• The details of the payment will appear at the bottom of the page. Click on the ‘Submit’ button to generate a unique ‘PRN number’.
• Visit the jurisdictional PT office and physically submit the cheque, DD, cash or challan with the PRN number to get it acknowledged by the concerned  PTO.
• You can generate the application for enrolment after the acknowledgement by the PTO on the e-Prerana portal by clicking on the ‘Enrolment Certificate’ option on the homepage.

Registration of Employers on e-Prerana Portal

Every employer (except an officer of the Government of Karnataka) who is liable to pay professional tax should obtain a registration certificate under the Act. An employer can apply for a registration certificate only through electronic mode. The process to file an application for obtaining a registration certificate is as follows:

• Visit e-Prerana portal.
• Click on the ‘New RC Request’ option on the homepage below the ‘e-Services’ heading.
• Enter the required information, such as business details, contact details, upload documents, and click on the ‘Next’ button.
• A unique acknowledgement number will be generated. 
• The username and password are sent to your mobile number for logging into the portal. Save the username and password as it is required at the time of filing the monthly statements.
• You can check the RC application status by clicking on the ‘New RC Request Status’ option on the homepage of the e-Prerana portal. Enter the acknowledgement number and click on the ‘Go’ button.
• The RC request status will be displayed. 
• When the status shows that the RC certificate is ready or issued, you can obtain it by clicking on the ‘New RC Certificate’ option on the homepage of the e-Prerana portal. Enter the acknowledgement number and click on the ‘Go’ button to obtain the registration certificate.

Filing Form 5-A by Registered Employer on e-Prerana Portal

The e-Prerana portal facilitates the registered employers to electronically submit the monthly statement in Form 5-A. They can also pay the tax through electronic mode through the e-Prerana portal. The process to file Form 5-A is as follows:

• Visit e-Prerana portal.
• Click on the ‘Registered User Login’ option on the homepage under the ‘e-Services’ heading. 
• Enter the username and password provided at the time of registration to the e-Prerana portal and click on the ‘Login’ button.
• Enter the details, such as the name, address, mobile number, e-mail ID and website and click on the ‘Next’ button. These details will be required to be entered only at the time of the first login and not subsequently.
• Next, you can enter your choice of username and password and click on the ‘Create’ button. 
• Login again by entering the new username and password you created by clicking on the ‘Registered User Login’ option available on the homepage.
• On the next page, select the ‘Entry and update’ option. 
• Select the ‘Monthly’ or ‘Quarterly’ tax period option as applicable.
• Select the year and month for which you need to file the return and the type of return and click on the ‘Go’ button.
• Select the range of salary and enter the number of employees. The system will indicate the tax rate payable per employee per month and calculate the tax payable for the number of employees. Click on the ‘Add’ button.
• The system will display the total tax payable. You can enter the interest payable if any. The system will display the aggregate amount payable.
• Click on the ‘Next’ button. The system will display all the details of critical data regarding the statement of Form 5-A.
• Verify the correctness of such data and click on the ‘Save’ button.
• The homepage will appear. Login by clicking on the ‘Registered User Login’ option on the homepage.
• Next, select the ‘Payments’ option to make the payment.
• Select the payment mode, enter the required details and click on the ‘Add’ button.
• The homepage will appear. Login by clicking on the ‘Registered User Login’ option on the homepage.
• Next, select the ‘Submit’ option.
• Select the return to be submitted and click on the ‘Submit’ button.
• After submission, a statement in Form 5-A will be generated with a unique number (PTR number) assigned to it. When the payment is made through the ‘e-Payment’ option, the statement in Form 5-A will be deemed to be acknowledged by the jurisdictional PTO.
• When the payment is made through cheque, DD, challan or cash, you must take a printout of the statement generated in Form 5-A with a unique number assigned to it.
• You need to submit the unique number with the cheque, DD, challan or cash to the jurisdictional PT office and get the statement acknowledged by the concerned PTO. 
• The statement in Form 5-A submitted electronically will be deemed to be acknowledged after submission of the cheque, DD, challan or cash to the jurisdictional PTO, and it is acknowledged through the system by such PTO.