Need help with "Notice U/s 23/24 of KTPTC& E ACT, 1976 For Non Payment of Professional Tax"

Greetings,
I recently received a email from "cto150.bng @ ka.gov.in" subjected "Notice U/s 23/24 of KTPTC& E ACT, 1976 For Non Payment of Professional Tax."
I'm not sure on how to proceed. Any help/direction would be appreciated.
Thank you.

The email reads as follows:

Take notice that you have been registered under provision of Sec.5 of the
KTPTC & E Act 1976 and shall discharge the enrolment fee as prescribed in Form
4-A every year as per the provisions of the Act. On verification of it is noticed that
you have failed to discharge the enrolment tax for the year 2022-23 in time ( Please
verify your previous Payments & Returns dues also). In many of the cases, it is
found that the tax has been remitted, but failed to file returns in Form-4A online
within the stipulated period. It is also noticed that some of the dealers registered
under GST were paying tax through GSTIN and not in their already enrolled
registered numbers. This has resulted increase in defaulters under EC.

However, you are hereby called upon to file the yearly statement in
Form 4-A and pay the professional tax dues along with interest at 1.25% p.m. as
per section 11(3), and Penalty under Section 12. Failing which necessary action
deemed fit will be initiated as per the provisions of the Act.

Hi Bharath,

Thanks for sharing the details. The email you received is a Professional Tax Notice under the Karnataka Tax on Professions, Trades, Callings and Employments Act, 1976 (KTPTC&E Act).

Let’s walk through what it means and what you should do next:

🧾 What Is This Notice About?

You’ve been enrolled under Section 5 of the KTPTC&E Act — meaning, you're liable to pay professional tax(typically as a self-employed professional, business owner, or company).

This notice says:

You haven’t paid the professional tax for FY 2022–23.
You may have paid the amount, but not filed Form 4-A (the annual return).
Alternatively, you might have paid it under the GSTIN, instead of your PT enrollment number, which has caused a mismatch.

⚠️ What Is Required of You Now?

You are being asked to:

File Form 4-A (Annual Return of Professional Tax).
Pay the professional tax dues (if unpaid), for FY 2022–23.
Pay interest at 1.25% per month (if delayed).
Pay any penalty, if applicable under Section 12.

✅ What You Should Do: Step-by-Step

🔍 Step 1: Check Your Enrollment and Payment History

Visit the Karnataka PT portal: https://pt.kar.nic.in
Log in with your EC (Enrollment Certificate) number.
Check:
- Whether you paid tax for 2022–23
- Whether you filed Form 4-A for the same period

If you don’t know your PT number, check:

Any old PT challans or registrations
Your GST registration details (PT enrollment is mandatory during GST registration in Karnataka)

📝 Step 2: File Form 4-A (If Missed)

Go to the PT portal and log in
Navigate to "File Return – Form 4-A"
File the return for FY 2022–23
If payment was already made, you may just need to file the return
If not paid, pay the tax + interest and then file the return

💸 Step 3: Make Payment (If Not Already Done)

Payment can be made online via the portal
After payment, ensure the challan reflects your correct EC number (not GSTIN)
Keep all payment receipts and acknowledgment of return filing

🧾 Step 4: Documentation & Proof

Once done, keep:

Challans for PT payment
Acknowledgment of Form 4-A filing
Screenshots, if needed, for future reference or compliance checks

🛡️ What If You Ignore This Notice?

You may face:
- Additional penalties under Section 12
- Recovery proceedings under the Act
- Interest accumulation until payment

So, it's best to comply as soon as possible.

🧠 Still Unsure?

If you are:

Not sure whether you're liable for PT
Have no recollection of registering
Or have closed your business/profession

👉 You may need to:

Write to the CTO (email: cto150.bng @ ka.gov.in)
Or visit your local PT office
Or consult a tax professional or CA to help reconcile your PT records and respond properly

✉️ Sample Response Email (Optional):

If you want to respond for clarification, here’s a quick draft:

Subject: Clarification on Notice U/s 23/24 of KTPTC&E Act, 1976

Dear Sir/Madam,

I have received the notice regarding non-payment of Professional Tax for FY 2022–23 under Section 23/24 of the KTPTC&E Act, 1976.

Kindly let me know the details of the dues pending, if any, and whether the issue is related to non-filing of Form 4-A despite payment. I will take necessary steps to comply as per your guidance.

My EC number is: [Your EC Number]

Thank you for your assistance.

Regards,  
Bharath Kannan  
[Contact Number]