Professional Tax

Frequently Asked Questions

• General
• What is Professional Tax? Professional tax is a direct tax that is deducted from the gross salary of the employee by the employer. This tax is levied by the state government. Profession Tax shall also be paid by every person exercising any Profession or calling or is engaged in any trade or holds any appointment, public or private as specified in the Schedule to the Act
• Who is Eligible for professional tax? A person who is engaged in any Profession, trade, callings or employment in the State of Karnataka can pay the tax directly to the government. For employees, their employer is responsible for deduction and payment of professional tax to their respective State Government as per the rate slab, and also for registering and obtaining professional tax registration certificates.
• Who is Responsible to Collect and Pay Professional Tax? A person who is engaged in any Profession, trade, callings or employment in the State of Karnataka can pay the tax directly to the government. For employees, their employer is responsible for deduction and payment of professional tax to respective State Government as per the rate slab, and also for registering and obtaining professional tax registration certificates.
• Who is exempted under the professional tax? The following categories of persons are exempted from
  • Persons who have attained age of sixty years
  • Physically challenged person,….Etc
  For more details, refer concerned notifications.
• How to pay Professional Tax? The self-employed professionals may enroll using their PAN or GSTIN and then make the payment online.
• I am Physically challenged; do I need to pay PT? Physically challenged person is exempted from payment of Professional Tax. For more details refer concerned notification.
• Is there any PT for partners? If PT paid against the Firm, then no need to pay for partners separately.
• Is there PT for additional places of business? PT is applicable for additional place of business, but no need to pay for the place exclusively meant for Go down.
• What is the difference between the self-employed person and GSTIN Tax payers? The self-employed person is who is engaged in any Profession, trade, callings or employment in the State of Karnataka (Refer the schedule for more details) and are not registered under GST. On the other hand, GST registered taxpayers, as the name indicates are registered under GST and have a GSTIN number.
• What are the new features in the enhanced PT system?
  • Simple registration
  • Easy filing and e-payment
  • Digitally signed Enrollment certificate
  • Online Verification of EC certificate by QR code scan

• Enrolment
• What are the steps required to pay professional tax using PAN/GSTIN details?
  • a. Firstly, you need to register in the website using PAN or GSTIN
  • b. Login to the portal
  • c. Update the profile
  • d. Make e-payment.
• How to register under the Professional Tax for self-employed professionals? Select the option Registration for Professionals. You need to provide the PAN Number and NAME (as per PAN). Enter your mobile number and get OTP. On entering OTP you will get an option to set password. On setting of the valid password you get message like Registration is successful.Login to PT system using login credentials i.e, PAN and password. Once registered you can update the profile of your profession etc. Enter the tax and make the e-payment.
• What should I enter in ‘Name’ while registering? It indicates the Name that is displayed on the PAN card.
• What is the process for PT registration for the GST registered taxpayers? Select the option Registration for GST registered taxpayers You must enter the valid registered GSTIN and mobile number, you will get OTP. Once verified with OTP you will get an option to set your password. Login using the credentials. The profile is automatically auto-populated with details of your profession, details of additional places of business and details of partners. Enter the tax and make the e-payment.
• I have entered Name correctly, but PAN is not getting verified. What should I do? While entering Name, ensure there are no extra spaces. The Name entered should match with the PAN card. In case it is not resolved, you may contact the Helpdesk.
• I already have Enrolment number, should I also enrol in PT. The enrolment process is mandatory for all the taxpayers and even if Enrolment number exists. This is a one-time process and for subsequent years, you may login using your PAN or GSTIN and make the payments.
• How does the new system of e-Payment of PT benefit the taxpayers? The new system of PT incorporates registration using PAN or GSTIN and is a one-time process. The registration is simple and easy. Payment can be made electronically at your convenience from any place and at any time where an internet facility is available.
• What should I do if I forget my password? If you have forgotten password, you may click on ‘Forgot Password’. On selection of this option, OTP will be sent to your mobile number and you can reset the password.
• I am self-employed professional, but I do not have PAN. What should I do? As already mentioned, PAN is mandatory for PT enrolment.
• I have commenced my business only couple of months back, should I pay the Professional-tax? PT is applicable, if the standing in profession is more than 120days in a financial year.

• Return and Payment
• Will I receive my EC certificate on my email id? Yes, if you have updated your e-mail id, EC certificate will be sent to your email-id.
• How is the probable PT demand calculated? PT demand is based on the profession against the Entries in the Schedule. However, you may refer the PT schedule and edit the details and make the payment.
• What are the different modes of e-Payment enabled in PT system? All modes of e-payments such as Net banking, Debit card, Credit card and UPI payments are enabled.
• Can I get to see my old enrolment details in the new portal? Yes, payment and certificate details related to old enrolment certificate will also available in the portal.
• Whom should I contact in case I need assistance? Need to contact concerned PT offices or Helpdesk.

• Digital Signature and QR Code
• What is the purpose of QR code in the EC Certificate? The QR Code contains the details for viewing the certificate online. The QR code can be used to verify the certificate online. Scan the QR code and tap on the URL to see your certificate.
• What is digital signature? Digital signature is used to verify the authenticity of the transactions. All the transactions are digitally signed and can be verified online.