West Bengal Commercial Tax Profession Online Enrollment/ Registration System
Organization : West Bengal Commercial Tax Department
Service Name : Profession Tax Online Enrollment/Registration System
Applicable State: West Bengal
Website : https://egov.wbcomtax.gov.in/PT_Enrollment
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Profession Tax Online Enrollment:
Guidelines for Enrollment under West Bengal Profession Tax Act:
1. Fill in the application form online only. Four important mandatory fields therein being PAN, name as appearing in the PAN card, mobile No. and email-ID.
Related / Similar Service :
WBFIN Taxable & Non-Taxable Revenue Payer
2. A One Time Password [OTP] will be send to the mobile no. as furnished. Enter the OTP in the relevant field in online form.
3. PAN will be system-verified in real time through NSDL.
4. Proceed to make the payment through Government Receipt Portal System [GRIPS] as per the entry in the Profession Tax Schedule selected by you. If the payment has already been made then please enter the GRN displayed in payment document. The system will automatically verify the payment
5. Submit the application and generate the ‘Acknowledgment Slip’.
6. Then Sign-up using the Application Number, Mobile No and PAN and the system will make you available the Enrolment Number which will also act as your User ID. Now, Log-in to generate the dematerialised Enrolment Certificate.
7. The entire process can be completed within ten minutes only, and involves no interaction with any official of the Profession Tax.
8. For assistance call (033) 7122-1672 or (033) 7122-1684 or email to query.ptax.wb@gmail.com .
FAQs On Profession Tax Enrolment:
1. Who are liable to pay Profession Tax ?:
Ans: Every person (including individual, HUF, firm, company, corporation, or other corporate body, any society, club or association) engaged in any profession/trade/calling/employment in West Bengal and mentioned in the Profession Tax Schedule, is liable to pay Profession Tax. For a Person, Profession Tax is payable once a year.
Every branch or office of a firm, company, corporation, or other corporate body, any society, club or association, liable to Pay Profession Tax, is required to pay tax (& to obtain separate Certificate of Enrolment).
2. Who are required to obtain Certificate of Enrolment (EC) ?:
Ans: Any person liable to pay Profession Tax is required to obtain a Certificate of Enrolment (EC).
3. How can I know the amount of Profession Tax payable by me ?:
Ans: The amount of Profession Tax payable by a person is mentioned in the Profession Tax Schedule [which can be downloaded/viewed from wbcomtax.nic.in > Schedules & Forms > P.Tax Schedule (New)]
4. If I am covered by more than one entry of the Schedule, at which rate should I pay tax ?:
Ans: In this case, the higher/highest, as the case may be, rate of tax specified under those entries, shall be applicable.
5. What is the stipulated time by which I should pay Profession Tax ?:
Ans: For an enrolled person, Profession Tax should be paid by 31st July of the same year for which tax is due [on the basis of annual gross income/annual gross turnover/annual gross receipt or fixed amount of Rs 2500/-, whichever is applicable].
Late payment of tax attracts interest @ 1 % per month or part there-of.
6. What is the penal provision for non-payment of Profession Tax or not obtaining certificate of enrollment/registration ?:
Ans:(i) If a person fails to make payment of Profession Tax due from him ; or
(ii) if a person fails to apply for enrolment within 90 days of his becoming liable to pay tax provision for imposition of penalty & prosecution shall be applicable to him.
7. How can I pay Profession Tax ?:
Ans: The preferred way of payment of Profession Tax is through the GRIPS portal. For this, go to wbcomtax.nic.in > e-services > e-payment > GRIPS. From 1-10-2014 payment of Profession Tax shall be made mandatorily through GRIPS.
8. How can I obtain a Certificate of Enrollment (EC) ?:
Ans: You will have to apply for PT Enrolment (to obtain demat Certificate of Enrolment) on-line through wbcomtax.nic.in > Profession Tax > PT Enrolment.
9. Who can obtain demat Certificate of Enrolment ?:
Ans: If the applicant has paid tax through GRIPS (online tax payment portal of the Government of West Bengal) and possesses a valid PAN (under the Income Tax Act, 1961), he is eligible to obtain Demat Certificate of Enrolment.
10. How to generate my own demat certificate?:
Ans: (i). First apply for enrolment using ‘First Time Applicant’ and get the application number generated. if the PAN verification is successful & payment through GRIPS is verified. you will be given an acknowledgement asking you to ‘sign-up ‘ with the application number mentioned there-in;
(ii). Then go to the ‘Sign-Up’ option in the first page and provide the application number, mobile & e-mail id (as given in the application) and choose a password. On successful verification, you will be given your user-id;
(iii). Finally go to the ‘log-in’ option in the first page. Using the user-id, provided by the system, and the password, you will be able to log-in to generate (& download ) your demat certificate. Save the demat certificate (in pdf format) in the desired location (and get the print-out as many time you desire).