•   – Professional tax is imposed only in following States: Karnataka, Bihar, West Bengal, Andhra Pradesh, Telangana, Maharashtra, Tamilnadu, Gujarat, Assam, Kerala, Meghalaya, Odisha, Tripura, Madhya Pradesh, and Sikkim.

• –  In case of individuals who are self employed the tax has to be paid by the individual himself. In case of employed individuals, the liability is on the employer

– Enrollment Certificate and Registration Certificate.

– Every employer in specific states is required to deduct taxes from salary when paid to one or more employees when payment made exceeds the state specified limit and deposit with state government. That entity is required to obtain registration certificate. When person is employed in profession by two or more employers and is getting salary/wages exceeding Rs. 5000 but employer is not deducting professional tax then the individual needs to get enrolment certificate from authority.

– The form I shall be filed for the RC and for EC, form II should be filed.

– It can be filed by creating a profile on the website of the respective State authority.

– The taxpayer shall create the profile under any of the following options – “new dealer registration” or ” Other Acts Registration”

– Along with the form, also submit the following documents – proof that describes the date of business started, a record of accounts, detail of the employees, details of paid salaries and address proof.

– On acceptance of the application, a mail shall be sent to the registered email ID containing digitally signed RC/EC. The taxpayer can check the status by entering the PAN number.