Due date of payment of professional tax in West Bengal 2018-19

Introduction

Professional Tax is a tax levied by the State Government on the income earned by way of profession, trade, calling or employment. In West Bengal, the Professional Tax is governed by the West Bengal Professional Tax Act, 1972. The due date for payment of Professional Tax in West Bengal for the financial year 2018-19 is 15th of the month succeeding the month in which the tax is payable. For example, if the tax is payable in the month of April 2018, then the due date for payment of Professional Tax is 15th May 2018.

Due date of payment of professional tax in West Bengal 2018-19

The due date for payment of professional tax in West Bengal for the financial year 2018-19 is 31st March 2019.
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As per the West Bengal state tax on professions, trades, callings and employments act 1979 every salaried employee and self-employed persons such as lawyers, doctors, chartered accountants etc. have to pay professional tax to the West Bengal state government.

The slab of professional tax in West Bengal will be fixed by the West Bengal state government. Here are the revised rates of professional tax in West Bengal 2018-19

Professional tax in West Bengal 2018-19:

Monthly Salary Professional Tax
Upto 10000 Rs Nil
10001 to 15000 Rs 110 Rs
15001 to 25000 Rs 130 Rs
25001 to 40000 Rs 150 Rs
Above 40001 Rs 200 Rs

 Due date of payment of professional tax in West Bengal 2018-19:

  • By 21st of every month, we have to pay the professional tax dues of the previous month in West Bengal.
  • For employers whose annual professional tax liability is less than 3000 Rs have to pay professional tax quarterly within 30days after the expiry of each quarter.
Employers whose annual tax liability is more than 3000 Rs  By 21st of every month
Employers whose annual tax liability is less than 3000 Rs Quarterly, within 30 days of the expiry of each quarter.

How to pay professional tax in West Bengal:

The employers and self-employed persons can pay their professional tax online at West Bengal professional tax e-payment portal by using PT registration or enrollment number.

If you don’t remember your PT enrollment or registration number then you can use your VAT or CST number.

Professional tax in West Bengal 2018-19

Interest on late payment of professional tax in West Bengal:

When an employer or self-employed person couldn’t able to pay the professional tax on right time then there is an interest 1%  will be added to the professional tax due amount.

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Due Date of Payment of Professional Tax in West Bengal 2018-19

The due date for payment of Professional Tax in West Bengal for the financial year 2018-19 is 31st March 2019. Professional Tax is a tax levied by the State Government on the income earned by way of profession, trade, calling or employment. It is applicable to all persons who are engaged in any profession, trade, calling or employment in West Bengal.

The Professional Tax is payable by the employer on behalf of the employee. The employer is required to deduct the Professional Tax from the salary of the employee and deposit it with the State Government. The employer is also required to file a return of Professional Tax with the State Government.

The rate of Professional Tax varies from Rs. 2,500 to Rs. 10,000 per annum depending on the salary of the employee. The employer is required to pay the Professional Tax within the due date of 31st March 2019. If the employer fails to pay the Professional Tax within the due date, then he/she will be liable to pay a penalty of Rs. 500 per month.

It is important for the employers to pay the Professional Tax within the due date in order to avoid any penalty. The employers should also ensure that the return of Professional Tax is filed with the State Government within the due date.

Jaspreet Singh Ghuman

Jaspreet Singh Ghuman

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