Professional Tax in West Bengal: Tax Rates, Payment Process & Due Date

When you look at the salary slip, you will notice certain deductions mentioned along with salary breakups. One of those deductions is professional tax.

In this piece, we will discuss the professional tax in West Bengal. So, start reading and learn everything about PT in West Bengal!

The State Government of West Bengal imposes a professional tax on income from profession or employment.

Article 276, Clause 2 of the Indian Constitution gives the State Government of West Bengal the authority to charge professional tax on income earned from various sources. The West Bengal Tax on Profession, Trade, Callings and Employment Act, 1979 manages the professional tax in WB.

The Commercial Tax Department of West Bengal is responsible for collecting Professional tax in WB.

All earning individuals (salaried and self-employed individuals) are liable to pay professional tax in.

To be precise, Hindu Undivided Family, any society, club or association engaged in any profession, trade or corporation, firm, company or other corporate body, employment will pay professional tax.

The following sections will give a clear idea about the same.

• Salaried Individuals

Professionals involved in private and government organisations (earning a specified amount) need to pay PT in West Bengal. For salaried individuals, the employers deduct the professional tax and deposit it with the State Government.

• Self-employed Individuals  

Self-employed individuals (earning a specified amount) must pay professional tax in WB.

As a whole, legal practitioners, management consultants, Tax consultants, licensed shopkeepers, occupiers for factories, licensed shipping brokers, medical practitioners, architects, engineers, chartered accountants, and licensed boat suppliers must pay such professional tax in WB.

Earning individuals can complete payments for Professional tax in WB online. Follow the step-by-step guide mentioned below,

Step 1: Visit the official website of the Profession Tax Directorate of Commercial Taxes Government of West Bengal.

Step 2: Under the ‘E-Services’ section, click on ‘e-Payment’.

Step 3: Next, the links will lead you to ‘GRIPS’ through which you can complete payment.

Note: Individuals can complete payments for Professional Tax in WB via four options. These are as follows,

•  With profession Tax Enrolment No (12-digit numeric)
• Profession Tax Registration No (12-digit numeric)
• Profession Tax Government ID (12-digit numeric)
• Application No for new Profession Tax Enrolment (11-digit numeric)

1. Pay Professional Tax With Enrolment Number

Step 1: Visit the official website of Profession Tax West Bengal.

Step 2: Select Enrolment No and provide your 12-digit PT Enrolment No.

Step 3: Click on ‘Submit’ to get the enrolment and payment details.

Step 4: Next, select Payment Mode, Year of Payment’, follow the instructions and lastly, click on the ‘Pay’ option.

2. Pay Professional Tax With Registration Number

Step 1: Visit the official website of Profession Tax West Bengal.

Step 2: Select Registration No and provide 12-digit PT Registration No.

Step 3: Click on ‘Submit’ to get the registration and payment details.

Step 4: Next, select ‘Payment Mode’, Year of Payment’, ‘Month of Payment’, follow the instructions and lastly and click on the ‘Pay’ option.

3. Pay Professional Tax With Government ID

Step 1: Visit the official website of Profession Tax West Bengal.

Step 2: Select Government ID and enter the 12 digit PT Government ID number.  

Step 3: Click on ‘Submit’, and details related to Government ID and payment will appear on the screen.

Step 4: Next, select ‘Payment Mode’, 'Year of Payment’, ‘Month of Payment’, follow the instructions and lastly and click on the ‘Pay’ option to complete payment.

4. Pay Professional Tax With Application Number for New Profession Tax Enrolment

Step 1: Visit the official website of Profession Tax West Bengal.

Step 2: Enter the 11 digit application number.

Step 3: Click on ‘Submit’, and details related to application number and payment will appear on the screen.

Step 4: Select ‘Payment Mode’ and provide the required details, and lastly, click on the ‘Pay’ option to complete the payment.

Earning individuals of West Bengal must know the due date of paying such tax to avoid penalty. Read the following section and know the exact timeline.

Enrolled individuals must complete the payment for professional tax in West Bengal online on or before the 31st of July of each financial year. On the other hand, registered employers must make a monthly payment.

The State Government of West Bengal imposes a penalty on individuals/companies for the following reasons,

• Payment delay of professional tax
• Failure of enrollment for the professional tax within 90 days from the eligibility date 

For late payment, concerned individuals/companies have to pay an interest rate of 1% per month on due tax.

Following is a list of individuals who are exempted from Professional tax payment in West Bengal.

• Members involved in forces and Indian Navy serving in any part of West Bengal;
• Members serving as auxiliary forces or reservists in any part of West Bengal (they need not pay professional tax in WB if they are getting salary and availing allowances)
• Individuals receiving salary or availing allowance as Navy, Army or Air Force 

Read all the details on professional tax in West Bengal carefully and complete payment within the due date.