CLRA Applicability :
Andhra Pradesh
This is CLRA test
Act Information
Acts:
The Andhra Pradesh Shops and Establishments Act, 1988
Rules:
The Andhra Pradesh Shops & Establishments Rules, 1990
Applicability:
Applicable to all employers and employees drawing salary/wages above the prescribed threshold in the respective state. Covers both private and government sectors.
Registration Process:
Employers must register under the Professional Tax Act within 30 days of business commencement. Registration can be completed online via the State Commercial Tax portal by submitting Form-1 and required documents (PAN, proof of establishment, etc.
Return Process:
Monthly/quarterly return to be filed electronically in Form-V along with proof of payment. Returns must include employee-wise deduction details and total tax liability.
Retun Frequency:
Varies by state — commonly monthly or quarterly. Example: Maharashtra requires monthly returns by the last day of the following month; Karnataka accepts quarterly returns.
Penal Provision:
Non-registration or delayed payment attracts penalties — ₹5 per day for delay in registration, 2% per month on delayed tax payment, and ₹1,000-₹5,000 for late filing of returns.
Remarks:
Employers are responsible for deducting tax from employees’ salaries and remitting to the government. Certain categories such as senior citizens or armed forces personnel may be exempt.
Exemption:
this is Exemption..
Registration
No of employees:101
Fee:2500
List of documents:10 numbers
Licence
No of employees:51
Fee:2100
List of Documents:25