Professional Tax Gujarat: Tax Slab, Payment, Applicability, Login, Due Date, Exemption

In India, not every individual is aware of professional tax. The Indian constitution grants each state the authority to levy and collect professional tax from various taxpayer categories. The professional tax laws, regulations, and procedures vary from state to state. As of now, only 17 states in India levy professional tax, and Gujarat is one of them. 

In this article, we will talk about the professional tax in Gujarat and other related information.  

Professional Tax in Gujarat

The Gujarat state government imposed a professional tax on every salaried employee working in government and private sectors and self-employed individuals in any business or profession, such as doctors, engineers, lawyers, chartered accountants, freelance professionals, etc. Those working in Gujarat must pay professional tax according to the applicable income slab and professional tax rate.

 Employers deduct professional tax from employees' salaries every month, and self-employed people deposit professional tax annually. However, professional tax paid by salaried employees can be claimed as a deduction under the old income tax regime while filing an ITR. The professional tax amount in Gujarat ranges between Rs.1,000-2,500.

In Gujarat, the professional tax is payable quarterly and monthly.

Gujarat Professional Tax Act

The Gujarat State Tax on Professions, Trades, Callings and Employment Act 1976 was enacted to impose a tax on every person associated with various types of professions, employment, trades, and callings. The state government imposes this tax for the benefit of municipalities, municipal corporations, panchayats, and, of course, the state. Different municipal corporations in Gujarat are responsible for collecting this tax.

Professional Tax Applicability in Gujarat

The Gujarat Profession Tax Rule is part of the Gujarat State Tax on Professionals, Trades, Callings, and Employment Act 1976.

Under this act, every person engaged in any profession, trade, calling, or employment in the state of Gujarat, including a HUF, firm, company, cooperative body, society, club, or association, is mandated to obtain registration to deduct professional tax. The Gujarat government's Commercial Taxes Department is in charge of collecting this tax.

Every employer in Gujarat must register under this act as a Professional Tax Deductible. Additionally, every self-employed professional is liable to pay professional tax and must register.

List Of Documents For Registration

• Memorandum Of Association & Articles Of Association
• PAN Card
• Lease Agreement
• Two Passport size photo of owner
• LWF paid receipt
• Company PAN card copy
• Canceled Letterhead
• Authorisation letter

All documents with stamp and sign by Owner / Manager

Professional Tax Slab Rate in Gujarat

Here is an overview of the current professional tax slabs in Gujarat:

Enrollment tax depends on various parameters such as annual income, type of profession etc., click here to know in detail.

Gujarat Professional Tax Online Payment

You can pay professional tax online by visiting the official website of the respective municipal corporation in Gujarat. If you are wondering how, check these step:-

Professional Tax Surat Municipal Corporation

Step-1: Visit the official website of Surat Municipal Corporation and click on the ePay service.

Step-2: Select the ‘Check and Pay Professional Tax’ option from the ‘Professional Tax’ column. 

Step-3: From the available options, select the zone. Provide the certificate number and enter the captcha code. 

Step-4: Click on ‘Enter Pending Tax Amount’. 

Step-5: Finally, select the online payment option and make payment through your preferred payment gateway.

Professional Tax Ahmedabad Municipal Corporation

Step-1: Visit the official website of Ahmedabad Municipal Corporation and from the ‘Quick pay links’ section, select ‘Pay professional tax’.

Step-2: Now, enter 'Profession Tax number' and select the 'Search' option.

Step-3: Finally, select the 'Pay' option and payment gateway accordingly. 

Professional Tax Vadodara Municipal Corporation

Step-1: Navigate to the official website of Vadodara Municipal Corporation and click on the ‘Online Payment’ option.

Step-2: Thereafter, enter the PEC number and click on the ‘Search’ option. Upon entering, click on ‘Check Box’ and select your preferred payment method.

Step-3: Now, click on the ‘Confirm’ option to complete the transaction. You will see all transaction details on the screen. For future reference, click on ‘Print receipt’.

 Professional Tax in Gujarat: Due dates

Following are the quarterly due dates for Professional Tax in Gujarat:

• July 15 - for the quarter from April to July
• October 15 - for the quarter from July to September
• January 15 - for the quarter from October to December
• April 15 - for the quarter from January to March

If professional tax is not paid, interest at the rate of 12% per annum, calculated daily, shall be levied.

Gujarat Professional Tax Late Payment Penalty

As per the Profession Tax Act, if you fail to make payment within the specified time, you will be subject to a daily late payment fee and annual interest of 12% on the total amount owed. 

Gujarat Professional Tax Exemption

Here are the individuals who are exempt from paying professional tax in Gujarat: 

• Disabled individuals who have to present a disability certificate to qualify for the exemption. 
• Individuals earning up to Rs 12,000 per month as salary/wages.
• Senior citizens aged 65 and above. 

Various PT Forms 

Final Word

To pay professional tax in Gujarat efficiently, you need to stay updated on a regular basis. In this regard, you need to follow the official websites, which are periodically updated. With updated and crucial information about professional tax, you will be able to pay taxes on time without any hitch.