apct.gov.in Verify PT Dealer Profession Tax Andhra Pradesh

Organisation : Commercial Taxes Department
Service Name : Verify PT Dealer
Applicable States/ UTs : Andhra Pradesh
Home Page : https://apct.gov.in/GSTPortal/Ap_index.aspx
Check Here : https://apct.gov.in/gstportal/

APCT Verify PT Dealer

To verify the Profession Tax you have to enter the following details,

Related / Similar Facility : Print APCT e-Receipt For e-Payment

1. Enter your PTIN
2. Click on the Verify button

Profession Tax

The Commercial Taxes Department is the nodal agency which collects the Profession Tax dues from professionals in the State. 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.

The Constitution empowers the levy of Profession Tax subject to a maximum of Rs.2500/- p.a. and a minimum slab of as low as Rs.110/- p.a. This is an equitous levy based on the principle of ability to pay.

The tax payers fulfill their Income Tax obligations by 31st March. And tax payers will be pleased to know that the Profession Tax paid by individuals/organisations is 100% rebatable against Income Tax dues and there is no additional levy.

Appeals

** Any assessee (not being an officer of the State Government or the Central Government) aggrieved by any order passed by any authority under the provisions of this Act, may within thirty days from the date on which the order was served on him, appeal to the appellate authority.

** No appeal shall be entertained unless 12.5% of the amount of disputed tax or penalty or interest besides the admitted tax, in full, is paid.
** The appeal shall be in such form and verified in such manner, as may be prescribed.

** Provided that the appellate authority may for sufficient cause shown, admit an appeal preferred after the expiry of the period of thirty days afore-said.

Revision

** The Commissioner may, call for and examine the record of the proceeding of any order made by the assessing authority, or the appellate authority for the purpose of satisfying himself as to the legality or propriety of such order and pass such order not prejudicial to the interests of revenue.

** The powers of revision shall be exercised within such period not exceeding four years from the date on which the order was served on the assessee.

** No order which adversely affects any assessee shall be passed under this section, unless such assessee has been given a reasonable opportunity of being heard.

Frequently Asked Questions

1. What Are The Conditions Related To Refund Claims ?
** You must have filed all VAT returns due.
** You must have paid all taxes declared as due on those returns.
** You must have paid all outstanding arrears, penalties and interests under APGST Act ’57, CST Act ’56 and APVAT Act 2005.

2. How Do I Make A Claim For Refund?
You can claim a refund on the VAT return itself by completing Box 23 except in the case of appellate orders. In this case the tax department will issue a Form within 15 days of receipt of the appellate order. You have to confirm the claim on the same Form within 15 days of receipt of the Form.

3. Is It To My Benefit To Always Claim The Refund That I Am Entitled To ?
Not always. If it appears by the 20th of the month when you file your return that you will be due to pay VAT or CST in the next return it will be to your benefit to carry forward the credit.