Organisation : Commercial Taxes Department
Service Name : eReturn APPT Professional Tax
Applicable States/ UTs : Andhra Pradesh
Home Page : https://apct.gov.in/GSTPortal/Ap_index.aspx
eReturn : https://apct.gov.in/gstportal/
APCT eReturn PT
The Commercial Taxes Department is the nodal agency which collects the Profession Tax dues from professionals in the State.
Related : Andhra Pradesh Commercial Taxes eRegistration APPT Professional Tax : www.statusin.in/36095.html
The Department now reaching out to tax payers on a one-to-one basis to highlight the urgent need to quickly discharge the Profession Tax dues.
Returns :
** Every assessee registered under this Act, shall submit to the assessing authority a return in such form, for such period or periods and by such dates as may be prescribed showing therein the salaries and wages paid by him and the amount of tax deducted by him in respect thereof.
** Every such return shall be accompanied by a treasury challan in proof of payment of full amount of tax due according to the return, and a return without such proof of payment shall not be deemed to have been duly submitted.
** Where an assessee has without reasonable cause failed to submit such return within the specified period, the assessing authority may, after giving him a reasonable opportunity of making representation impose upon him a penalty which shall not be less than rupees five but which shall not exceed rupees one hundred for each day of delay.
You have to provide the following details to file your profession tax,
Dealer Login :
1. Enter PTIN *
2. Enter Password *
3. Enter Verfication Code Shown
4. Click on the Submit Button
Assessment of an Assessee
** If the assessing authority is satisfied that the return submitted by an assessee is correct and complete, it may accept the return.
If the return appears to it to be incorrect or incomplete it shall, after giving the assessee a reasonable opportunity of proving the correctness or completeness of the return submitted by him and making such enquiry as it deemed necessary, assess to the best of its judgment, the amount of tax due from the assess.
** The amount of tax due from any assessee shall be assessed separately for each yearwithin a period of four years from the expiry of the year to which the assessment relates.
** If any assessee has failed to get himself registered or having been registered, has failed to submit any return, the assessing authority shall, after giving the assessee a reasonable opportunity of making representation and after making such inquiry as he deems necessary pass an order assessing the amount of tax due, to the best of in judgment.
** The amount of tax so assessed shall be paid within fifteen days of receipt of the notice of demand from the assessing authority.
Payment of Tax by Certain Assessees
The amount of tax due from the assessees for each years as specified in their enrolment certificate shall be paid-
** before 30th June, in respect of an assessee who stands enrolled before the commencement of a year or is enrolled on or before the 31st May of a year; and
** within one month of the date of enrolment in respect of an assessee who is enrolled after the 31st May of a year; in the prescribed manner.
Refund of Excess
The assessing authority shall refund to assessee the amount of tax, penalty interest or other amount, if any, paid by such assessee in excess of the amount due from him.
The refund may be made either by cash or, at the option of the assessee by deduction of such excess from the amount of tax, penalty interest or other amount due in respect of any other period
Provided that, the assessing authority shall first apply such excess towards the recovery of any amount due in respect of which a notice under section 8 has been served, and shall then refund the balance, if any.