professional tax

Yes you have to enrol for profession tax, but not liable to register as employer, provided your shop & establishment license also confirm less than 5 employee.

" Employers of establishments as defined in the Bombay shops and Establishments Act, 1948 (Bom. XXXIX of 1948) (not being dealers covered by entry 7), where on an average  employees employed in the establishment during a year are more than five per day, if the establishment is situated in,

(i) a city

(ii) a municipal Brought, the population of which as ascertained at the last preceding census is more than 1,00,000 and in the area adjoining such municipal brought to the extent of ....... "