P-TAX ENROLMENT & P-TAX REGISTRATION (WEST BENGAL)

1. Introduction

Professional Tax (P-Tax) is a State-level tax levied under the West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979. It applies to individual professionals, business owners, self-employed persons, and employers

2. Difference Between Enrolment & Registration

A. P-Tax Enrolment (EC) - For self-employed individuals, professionals, traders, business owners.
- Person liable to pay P-Tax directly must obtain an Enrolment Certificate (EC).
- Annual payment.

B. P-Tax Registration (RC) - For employers having salaried employees.
- Employer must deduct P-Tax monthly from employees and deposit to Govt.

3. Who Must Enrol

Self-employed individuals, freelancers, consultants, shop owners, traders, professionals etc.

4. Who Must Register

Companies, firms, LLPs, societies, trusts, shops, establishments that employ staff.

5. P-Tax Slab Rates (West Bengal)

Salaried persons: - Up to ₹10,000 → Nil
- ₹10,001–₹15,000 → ₹110
- ₹15,001–₹25,000 → ₹130
- ₹25,001–₹40,000 → ₹150
- Above ₹40,000 → ₹200
Self-employed: Slabs up to ₹2,500 per year depending on income/turnover.

6. Procedure for P-Tax Enrolment

1. Visit https://egov.wbcomtax.gov.in/
2. Select PT Enrolment (Form I)
3. Fill details, upload documents
4. Submit & get EC
5. Pay tax annually before 31st July

7. Procedure for P-Tax Registration

1. Visit portal
2. Select PT Registration
3. Fill employer details & employee info
4. Upload documents
5. Download RC
6. Deduct monthly tax & file returns

8. Due Dates

- EC payment: 31st July every year
- RC: Monthly deduction & payment

9. Penalties

Late payment or non-registration attracts penalty and interest.

10. Benefits

- Legal compliance
- Required for licenses, tenders, MSME, contracts