Assam Professional Tax Registration Procedure in 2024

July 11, 2024July 19, 2021 by HRIDAY DAS

Assam Professional Tax Registration procedure, monthly payment procedure and return submission of Professional Tax is now online.

That enables users to avail the services in few clicks without visiting respective departments physically. After go through this article no question will be left regarding Professional Tax Registration procedure.

You may also read: Assam Professional Tax portal Update on 2021

Table of Contents

Short Brief About Professional Tax

Professional Tax is a type of tax collected and imposed by state Government of India. Any person who is earning income from salary or any other person practicing profession like doctor, lawyer and Chartered Accountant etc. liable to pay professional tax if their income falls under the category decided by the appropriate authority.

The collection procedure of professional tax is differed from state by state. Even all the states in our country do not collect or imposed professional tax. The rates of professional tax of each state also differed.

Who is liable to pay professional tax in Assam?

Every person who is carried on a trade either by himself or by an agent or representative on who follows a profession ceiling on who is employment either wholly or partially within the state liable to pay professional tax for each financial year.

What is the Time of Payment of professional Tax in Assam?

The monthly professional tax payment of each month can be done by 29^th

of the next month as per rule against the form IA registration number. For example, March month tax need to pay by 29^th of April.

The annual enrollment fee must be paid by the September month every year against the form IIA registration number that is for enrollment.

What is the rate of Professional tax in Assam?

As on 01/07/2021:

0 to 10,000 salary – Nil.
10,001 to 15,000 salary – 150.
15,001 to 25000 salary – 180.
25,001 and above salary – 208.

In this blog I will try to provide all the relevant information regarding Professional Tax Registration procedure under Assam Professional tax, online dealer profile creation step by step process to avail the benefit of online services like payment of professional tax and its monthly return filling.

Registration under Assam Professional Tax

Every employer who collect professional tax from its employees liable to pay tax shall obtain certificate of registration in Form IA.
Every person/organization/company liable to pay tax shall obtain certificate of enrollment from the assessing authority in Form IIA.

Dealer profile creation cum user Id & password Generation-Step by Step Guide

Before apply to get the registration, first you need to create your log in Id and password. Please follow the below steps for creating Log in Id and password.

Go to official website.
Click on Log in.
Click on New User Sign Up.
If you already registered under Assam Professional Tax Click and Yes. Or if you are new company or organization going to register your entity under Assam professional Tax click on No.
For new entity, after clicking on No you will be landed to a new page/window where you have to provide the below data to generate your Log in Id and Password.
- PAN of the organization.
- Legal Name of the organization.
- Legal entity of the organization.
- date of Incorporation or starting the business.

In next step, you have select a user id as per your choice.
Provide the Applicant Name, father name, gender details along with email id and phone number.
Then you need to mention the relationship of the applicant with the organization.
In last step in creating Log in Id and password you just need to fill the captcha code and click on submit.

You will get an activation link in your registered mail Id to get the password you just simply need to click on the link. You will get the password in your registered mail and and mobile number.

After getting log in Id and password you can access you online portal by the below steps:

Go to official website.
Click on log In.
Provide your log in Id and password & provide the captcha code and click on log in.

Step by step guide to apply for Enrollment Registration:

Go to official Website and Log in to your Ptax Portal using Login Id and Password.
Go to E-Registration> New Registration.
Select Professional Tax Enrollment(APTCE From II) and submit.
Fill the form with the basic details like name of the establishment, address and location details where you are applying for the registration like Circle, Unit and Zone which should be as per GST Registration.
Then click on next.
In next step you need to provide the Profession Type like Profession, Trade, calling and Employment as per your organization type.
You need to provide the description of business organization, date of commencement, average number of employee details etc. and click on next.
Then you have to provide Foreign employment details, other place of business details etc. and click on next.
At last you have to provide Registration details under VAT, Sales Tax etc. if you have registered earlier and click on submit.
Now you have to upload required documents like GST Certificate, PAN, MOA, Trade License, Lease Agreement etc. as per list and submit.
Your application will be submitted successfully.

Please note, every employer required to pay INR 2500 against Enrollment in every financial year. So, it is advisable to pay the enrollment fee after registration process.

Step by step guide to apply for Professional Tax Employer Registration

Go to official Website and Log in to your Ptax Portal using Login Id and Password.
Go to E-Registration> New Registration.
Select Professional Tax Employer Registration(APTCE Form I) and submit.
In next step, provide the address details, status of the person applying or signing authority status and location details where you are applying for the registration like Circle, Unit and Zone which should be as per GST Registration.
Provide the Name of address or other place of business in next step.
At last you have to provide Registration details under VAT, Sales Tax etc. if you have registered earlier and click on submit.
Now you have to upload required documents like GST Certificate, PAN, MOA, Trade License, Lease Agreement etc. as per list and submit.
Your application will be submitted successfully.

It will take approximately 7 days to complete the scrutiny process by department. If your documentation is ok and department find it valid then registration certificate will be provided over the mail.

Or you can also download the same from your portal: E- Registration> Download Registration Certificate.

Assam Professional Tax Payment Procedure

Employer can pay the professional Tax in Assam by following the below steps:

Go to official Website and Log in to your Ptax Portal using Login Id and Password.
Then go to E- Payment> Make Payment.
Select the Tax/Advance Tax/ Return Professional Tax from the Dropdown menu in the next page.
Then enter the Registration number to fetch the details.
Select the Tax Type: Assam Professional Tax.
Select the Financial Year, Period of Payment and month accordingly.
Select Tax Payment under Payment Type> Payment Head Type and insert the amount of Tax then click on Add.
Select the Mode of Payment like Internet Banking, Payment Across Bank Counter and Payment Gateway.
Select the Captcha Code and click on submit.
You will be redirected to Assam eGras Portal for payment.
In next page you need to select the bank via which you want to make the payment. (In case of Internet Banking.
Then click on Agree and proceed for payment.
You will be redirected to the Internet banking Homepage to make the payment.
After successful payment you can download the challan for payment accordingly.

Assam Professional Tax Monthly Return Submission Process

Employer required to file return every month against the professional Tax payment though their portal. To know the complete return filling procedure you may click here.

I have tried to provide all the relevant details regarding professional tax registration procedure, payment & return procedure in simple steps.

If anything left or you have any question please do comment below. I would definitely get back to you.