Profession tax - nil return

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

17 March 2012 notice received from department to default in filling pt returns but there are no operation in the company and no salaries have been paid . but officer has asked to file nil return can anyone tell me the further procedure.....
thanx in advance....

Aashok Kumar Sharma

Aashok Kumar Sharma (Expert)
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10 August 2024 If you've received a notice from the department regarding default in filing Profession Tax (PT) returns but have no operations or salaries, you'll need to file a **Nil Return** to comply with the notice. Here’s a step-by-step procedure to handle this situation:

### **Procedure for Filing a Nil Return for Profession Tax**

1. **Understand the Notice:**
- Review the notice carefully to understand the reason for the default and the deadline for responding. The notice typically includes details on the specific period for which the return is overdue.

2. **Prepare the Nil Return:**
- **Nil Return**: This is a return filed when no business activity or salary payments occurred during the period. It’s important to file this return to avoid penalties or further action from the tax authorities.

3. **Access the Professional Tax Portal:**
- **Maharashtra**: Use the Maharashtra Professional Tax (PT) portal or the relevant state’s PT portal if you are in another state. Log in using your credentials.
- **Other States**: Follow similar procedures on the respective state government’s PT portal.

4. **Fill Out the Nil Return Form:**
- **Online Filing**:
- Go to the section where you can file returns.
- Select the period for which you are filing the return.
- Choose the option to file a **Nil Return**.
- Provide any required details, such as your PT Registration Number, and confirm that there are no salaries or business activities for that period.
- **Offline Filing**:
- Obtain a hard copy of the PT return form from the local PT office or download it from the state’s official website if available.
- Fill in the form indicating “Nil” in the relevant sections.
- Submit the completed form to the local PT office.

5. **Submit the Return:**
- **Online Submission**: Complete the online submission and save the acknowledgment receipt.
- **Offline Submission**: Submit the physical form to the local PT office and request an acknowledgment of submission.

6. **Keep Records:**
- Maintain copies of the filed return and any correspondence with the PT department.
- Save any receipts or acknowledgments received for filing the Nil Return.

7. **Follow-Up:**
- If you do not receive any confirmation or acknowledgment from the PT department after a reasonable period, follow up with them to ensure that your Nil Return has been processed.

8. **Respond to the Notice:**
- After filing the Nil Return, respond to the notice from the department confirming that you have filed the Nil Return and that there were no salaries or operations during the specified period.

### **Additional Tips:**

- **Check for Penalties**: Ensure that there are no penalties for non-compliance. If there are, you may need to address them separately.
- **Consult a Tax Professional**: If you are unsure about any part of the process, consulting a tax advisor can help ensure that you comply with all requirements and avoid further issues.

Filing a Nil Return is a straightforward process but ensuring compliance helps avoid unnecessary complications with tax authorities.

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