Liability of professional tax in w.b

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In West Bengal Professional Tax Liability can be segregated into two types:-

1) One that is dedcuted from Salary of Employee (For which registration in taken)

2) Another is what the employer or self-employed person pays as ENROLLMENT TAX

Profession Tax can only be paid online through “GRIPS” (web-portal of the Finance Department, Government of West Bengal). Profession Tax is required to be paid by the enrolled persons on or before 31st July of each financial year, meaning this is paid as prepaid.

For registered employers, profession tax is required to be paid monthly. It is to be paid before 21st day of next month.

If an employer or an enrolled / un-enrolled person fails to pay tax, within the due time, he shall be liable to pay a simple interest @ 1% per month or part thereof, on due tax.

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Profession Tax is a tax levied on a person engaged in any profession, trade, calling and employment in West Bengal. The West Bengal State Legislature enacted the “West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979” in exercise of the power conferred by the Article 276 of the Constitution of India (under Entry No. 60 of the “State List” relating to taxes on professions, trades, callings and employments). The Act came into effect on and from 1-4-1979.

Who is liable to pay Professional Tax?

Levy base for the professional tax may be divided into two categories namely; PERSONS (engaged in professions, trades, calling and employments) and EMPLOYER (Government, Public and Private Sectors who disburse salary/wages to the employees).

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