Professional Tax
Enforcement Certificate Holders (EC Holders) and Registration Certificate Holders (RC Holders) who are eligible for Business Tax are levied and levied by the Professional Tax Department. The person has to take the following action to pay professional tax.
Enrollment Certificate: Applicable to individuals/institutions (EC) tax rate)
Professionals who are included in the definition of dealer under VAT are required to pay annual business tax as under from 01-04-2008.
| Sr. No. | Particulars | Annual Rate Rs. |
|---|---|---|
| 01 | In the extent area of Gandhinagar Municipal Corporation for enrollment certificate all Advocates, Solicitors, Notaries, Doctors, Architects, Engineers, All Consultants, Chartered Accountants, Insurance Scholars, Insurance Agents and Surveyors, Contractors, Brokers, Commission Agents, Automobile Brokers, Tour Operators, Travel Agents, Cable TV Operator, Film Distributor, Ad Agency, Tuition and Tutorial Institute, Computer Education-Training and Information Institution, Driving School, Marriage Hall Party Plot, Agandia, Courier, Health Entertainment Club, Stock Broker, Petrol Pump & Service Station, Foreign Liquor Permit Holder, Resident Hotel & Theater, All Public and Company, All Banking Companies, Registered Cooperatives, Estate Agents/Brokers, Video Parlors, Registered Firms, Factory Occupants Finance Lenders, Transporters and authorized as well as Statement of the State Government's Finance Department dated 01-04-2008, Declaration No. (GHN-10)-PFT-2008-5-3 (2) (3)-Th Class of all remaining persons (except those included in the VAT category till June 2017 & Implements of GST act-2017 dated 01.07.2017) (See entry No. 2 to 10 of detailed list schedule 1) by registering himself for each branch within the limits of Gandhinagar Municipal Corporation from 01-04-2008. Eligible to be due by 30th September at the Civic Center of Village MU Corporation. | Rs. 2000/- |
The Gujarat State Government has assigned the responsibility of collecting business tax to Gandhinagar Municipal Corporation as a Collecting Agent as per Notification No.(GHN-9)PFT-2008-S.2(AA)(1)TH, dtd.01.04.2008 thereafter, from 01-04-2011 Gandhinagar Municipal Corporation has been entrusted with the task of collecting and collecting taxes as a designated authority. Registration of new taxpayers eligible for professional tax collection of tax arrears of old taxpayers and new taxpayers is done by the office here.
Traders eligible for registration under Gujarat Service Act-2017 whose annual turnover is:- (e.f.dt.01.04.2022)
| Sr. No. | Class of Persons | Annual Rate in Rs. |
|---|---|---|
| 1 | If not more than Rs. 2,50,000/- | Zero |
| 2 | If it is more than Rs. 2,50,000/- but not more than Rs. 5,00,000/- | Rs. 2,500/- |
| 3 | If it is more than Rs. 5,00,000/- but not more than Rs. 10,00,000/- | Rs. 2,500/- |
| 4 | If more than Rs. 10,00,000/- | Rs. 2,500/- |
| Forms | Download/Action |
|---|---|
| Form No.-3 is available free of cost from any City Civic Centre, Tax Branch. | City Civic Centre |
| Also Form-3 can be downloaded and copied by linking to Profession Tax on Form3 | Click here |
Forms
| Forms | Download/Action |
|---|---|
| Form No.-3 is available free of cost from any City Civic Centre, Tax Branch. | City Civic Centre |
| Also Form-3 can be downloaded and copied by linking to Profession Tax on Form3 | Click here |
Registration Certificate Holder: (Applicable to Salary/Wage Payer (RC) Tax Rate) (RC) Registration
Certificate in the area of Gandhinagar Municipal Corporation, it is mandatory for the employer to
employ one or more employees and pay the salary or wages
| Sr. No. | Monthly Salary | Annual Rate in Rs. |
|---|---|---|
| 1. | Less than Rs. 12,000/- | Zero |
| 2. | More than Rs. 12,000/- | Rs. 200/- |
