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Understanding Professional Tax in Gujarat: Tax Slab, Due Date, Penalty, Exemption

Introduction

As we know, not every person in India has complete knowledge about professional tax. The Indian Constitution provides every state with the right to collect professional taxes from various taxpayer categories. However, professional tax laws and procedures vary from state to state. There are only 17 states in India that levy professional tax and Gujarat is one of them. Through this article we will provide you complete information about professional tax registration in Gujarat.

Professional Tax in Gujarat

Gujarat State Government levies professional tax on all the employees and persons who are engaged in a separate profession and earn their livelihood basically through business, calling or employment. The Gujarat State Tax on Profession, Trade, Business and Employment Act, 1976 came into force for the purpose of imposing tax on professions, trade, business and employment.

Use our free Professional Tax Calculator - https://thegstco.com/pages/professional-tax-calculator

Professional Tax Slab Rate in Gujarat

Following is an overview of the current professional tax slabs in Gujarat:

Monthly Income Professional Tax Amount Payable (per month)
Up to Rs 12,000 Nil
Rs 12,000 and above Rs 200

Gujarat Professional Tax Payment Due Date

Professional tax payment process basically happens on a monthly and quarterly basis. If the number of employees in any company is less than 20 then the employer or business owners will have to compulsorily pay the tax amount within the 15th of the next month.

Alternatively, consider that if the number of employees in a company is more than 20, then in such a situation the employer or business owner can pay professional tax in Gujarat on quarterly basis i.e. from before 15th of the next month to By the end of each quarter. Remember, here the concerned employer or business owner has to complete the payment within 15 days of the end of the previous quarter.

Quarterly due dates of professional tax in Gujarat are

  • 15 July (for April to July quarter)
  • 15 October (for July to September quarter)
  • 15 January (for October to December quarter)
  • 15 April (for January to March quarter)

Penalty for Late Payment of Professional Tax in Gujarat

As per the Professional Tax Act, if for any reason you fail to pay professional tax within the specified time, it will result in you being charged daily late fee and 18% annual interest on the total outstanding amount.

Persons who are Exempted from Paying Professional Tax in Gujarat

There are certain persons who are exempted from paying professional tax in Gujarat such as:

  • If any person is disabled then he/she has to submit a disability certificate to get exemption from professional tax.
  • Persons who earn income up to ₹ 12000 per month from salary or wages
  • Citizens who are 65 years of age or older

Conclusion

If you want to pay professional tax efficiently in Gujarat state then you have to stay updated on a regular basis. For this you have to follow the official websites which are updated from time to time. Through this article, we have given you detailed information about professional tax in Gujarat.

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