Professional Tax West Bengal: Tax Slab, Payment, Applicability, Login, Due Date, Exemption

If you are a salaried professional, you will notice a particular deduction on your payslip known as professional tax. The West Bengal state government imposes a specific tax on earning individuals associated with various professions. Workers, self-employed or salaried individuals, and other professionals who earn above a specified income level have to pay this tax compulsorily. In this article, we will learn about professional tax in West Bengal.

Professional Tax In West Bengal

The West Bengal 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 West Bengal 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 West Bengal ranges between Rs.1300-2500.

As per the West Bengal State Tax on Profession, Trades, Callings and Employment Act, 1979, salaried individuals or professionals with a gross monthly salary of more than Rs 10,000 are liable to pay professional tax. This signifies that you must pay this tax if your gross monthly salary is Rs 10,001

West Bengal Professional Tax Rule

As per Clause 2 of Article 276 of the Indian Constitution, professional tax in West Bengal is levied as per the provisions under the West Bengal Tax on Profession, Trade, Callings and Employment Act, 1979. Professional Tax is broadly classified into two types:

1. Professional Tax Registration (PTRC): If you are a salaried employee, your establishment will have to obtain PTRC, this tax is automatically deducted by your employer and deposited to the state government. 
2. Professional Tax Enrollment (PTEC): If you are self-employed, you must pay it on your own by visiting any of the WB professional tax offices. The maximum amount you must pay as professional tax in West Bengal is Rs 2,500 per annum.

Professional Tax Applicability In West Bengal

To know the professional tax applicability in West Bengal, scroll down.

• Self-employed individuals earning a specific amount are required to pay such tax.
• Professionals involved in government and private organisations are eligible to pay this tax.
• Other categories of taxpayers include- licensed boat suppliers, occupiers for factories, tax consultants, management consultants, architects, etc.

Professional Tax Slab Rate In West Bengal

The West Bengal state government professional tax rates according to the applicable income slab for salaried individuals, follow the table below:

The West Bengal State government professional tax rate according to the applicable income slab for person being individually engaged in any profession or calling, such as legal practitioners, doctors, technical or professional consultants, members of the stock exchange, etc, follow the table below:

West Bengal Professional Tax Online Payment

Below is the process for paying professional tax in West Bengal:

Step 1: Navigate to the website of the Profession Tax Directorate of Commercial Taxes, Government of West Bengal. 

Step 2: Click on 'e-payment' under 'E-services'. This will lead you to 'GRIPS' through which you can complete your transaction.

To complete the payment, you can opt for any of the three options below:

1. With Enrolment Number

• Select the 'Enrolment Number' option and provide the 12-digit PT Enrolment number. 
• Click on 'submit' to get payment details. 
• Select the mode of payment, year and payment. Follow the instructions and click on the 'Pay' option.

2. With Registration Number

• Select 'Registration Number' and provide your 12-digit registration number. 
• Select the submit option to get payment details. 
• After following the instructions on the screen, click on the 'Pay' option.
• With Application Number for New Profession Tax Enrolment
• On the website, enter the 11-digit application number. 
• Select on 'submit' option, and you will get payment details. 
• Select 'payment mode'. After entering the required details, click on the 'Pay' option.

3. With Government ID

• On the website, select the 'Government ID' option and enter 12-digit government ID number.
• Click on 'Submit', and you will get details of payment.
• Finally, select 'payment mode', 'month of payment', and 'year of payment' and click the 'Pay' option to complete payment.

West Bengal Professional Tax Payment Due Date

You can use the online portal to pay the professional tax. The enrolled individuals are required to pay the professional tax by July 31 of every fiscal year. On the other hand, monthly payment is required for registered employers. If any individual/company fails to do so, they would be liable to pay a 1% penalty per month on the due tax amount.

West Bengal Professional Tax Late Payment Penalty

Individuals and businesses in West Bengal are subject to a 1% penalty charge if they fail to enrol within 90 days of the eligibility date or delay professional tax payment.

West Bengal Professional Tax Exemption

The West Bengal state government has decided to offer tax exemption to a particular group of professionals, which includes members of the auxiliary forces, the Army, Air-force or Navy who serve in any West Bengal region.

Final Word

This article has all the relevant information about professional tax in West Bengal. You may be subject to a hefty penalty if the payment is not made on time. Make sure to pay the professional tax on time. 

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