Professional Tax :
Gujarat
Act Information
Act:The Gujarat State Tax on Professions, Traders, Callings, and Employment Act of 1976
Rules:The Gujarat State Tax on Professions, Traders, Callings, and Employment Rules of 1976
Professional Tax Slabs
S.No.:1
Category:Salaried Employees earning per monthly salary:
Frequency:Per Month
Professional Tax Paid:-
S.No.:a
Category:0 to Rs. 12,000
Frequency:Per month
Professional Tax Paid:0
S.No.:b
Category:Rs. 12001 and more
Frequency:Per Month
Professional Tax Paid:200
S.No.:2.
Category:Dealers annual gross:
Frequency:Annually
Professional Tax Paid:-
S.No.:a
Category:0 to Rs. 5 lakhs
Frequency:Per Annum
Professional Tax Paid:0
S.No.:b
Category:Rs. 500001 to 1000000
Frequency:Annually
Professional Tax Paid:1250
S.No.:c
Category:more than Rs. 10 lakhs
Frequency:Annually
Professional Tax Paid:2400
S.No.:3
Category:Supplier whose annual turn over
Frequency:Per annum
Professional Tax Paid:-
S.No.:a
Category:0 to Rs. 5 lakhs
Frequency:Annually
Professional Tax Paid:0
S.No.:b
Category:Rs. 500000 to 10 lakhs
Frequency:Annually
Professional Tax Paid:1250
S.No.:c
Category:more than Rs. 10 lakhs
Frequency:Annually
Professional Tax Paid:2400
S.No.:4
Category:Self Employed or Practitioners
Frequency:Annually
Professional Tax Paid:1000
S.No.:5
Category:Firms registered under the Indian Partnership Act
Frequency:Annually
Professional Tax Paid:1000
S.No.:6
Category:Occupiers of factories as defined in the Factories Act, 1948
Frequency:Annually
Professional Tax Paid:1000
S.No.:7
Category:Employers of establishments as defined in the Bombay Shops and Establishments Act, 1948 where on an average employees employed in the establishment during a year are more than five per day
Frequency:Annually
Professional Tax Paid:1000
S.No.:8
Category:Holders of permits for transport vehicle granted under the Motor Vehicles Act, for more than 2 transport vehicles
Frequency:Annually
Professional Tax Paid:1000
S.No.:9
Category:Licensed Money lenders
Frequency:Annually
Professional Tax Paid:1000
S.No.:10
Category:Member of associations, stock exchanges, owner of oil pumps, licenced foreign liquor vendors, Companies (Public or private), chit funds, banks, co-operative societies, Estate agents and owner of video parlours
Frequency:Annually
Professional Tax Paid:1000
S.No.:11
Category:Any other not mentioned above
Frequency:Annually
Professional Tax Paid:1000
Employment Categories
Category:Salaried Employees earning per monthly salary:
Applicability date:Within 15 days of months of following months (employer having more than 20 employees), in quarterly (Employer having employees less than 20)
Return date:Within 15 days of following months (employer having more than 20 employees), in quarterly (Employer having employees less than 20)
Penalty:Delay payment 18%penalty with Rs. 10 per day fine.
Category:Dealers annual gross:
Applicability date:By 15 April
Return date:By 15 April
Penalty:Delay payment 18%penalty with Rs. 10 per day fine.
Category:Supplier whose annual turn over
Applicability date:By 15 April
Return date:By 15 April
Penalty:Delay payment 18%penalty with Rs. 10 per day fine.
Category:Self Employed or Practitioners
Applicability date:By 15 April
Return date:By 15 April
Penalty:Delay payment 18%penalty with Rs. 10 per day fine.
Category:Firms registered under the Indian Partnership Act
Applicability date:By 15 April
Return date:By 15 April
Penalty:Delay payment 18%penalty with Rs. 10 per day fine.
Category:Occupiers of factories as defined in the Factories Act, 1948
Applicability date:By 15 April
Return date:By 15 April
Penalty:Delay payment 18%penalty with Rs. 10 per day fine.
Category:Employers of establishments as defined in the Bombay Shops and Establishments Act, 1948 where on an average employees employed in the establishment during a year are more than five per day
Applicability date:By 15 April
Return date:By 15 April
Penalty:Delay payment 18%penalty with Rs. 10 per day fine.
Category:Holders of permits for transport vehicle granted under the Motor Vehicles Act, for more than 2 transport vehicles
Applicability date:By 15 April
Return date:By 15 April
Penalty:Delay payment 18%penalty with Rs. 10 per day fine.
Category:Licensed Money lenders
Applicability date:By 15 April
Return date:By 15 April
Penalty:Delay payment 18%penalty with Rs. 10 per day fine.
Category:Member of associations, stock exchanges, owner of oil pumps, licenced foreign liquor vendors, Companies (Public or private), chit funds, banks, co-operative societies, Estate agents and owner of video parlours
Applicability date:By 15 April
Return date:By 15 April
Penalty:Delay payment 18%penalty with Rs. 10 per day fine.
Category:Any other not mentioned above
Applicability date:By 15 April
Return date:By 15 April
Penalty:Delay payment 18%penalty with Rs. 10 per day fine.