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KARNATAKA TAX ON PROFESSION, TRADES, CALLINGS AND EMPLOYMENTS ACT, 1976 NOTIFICATION
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Office of the Commissioner of

Commercial Taxes in Karnataka,

Gandhinagar, Bangalore-5 60009,

Notification No.PT.CR-OI/l1-12 Dated: 15th April, 2011

NOTIFICATION-I

In exercise of the powers conferred by the proviso to sub-section (2) of Section 5 of the Karnataka Tax on Professions, Trades, Callings and Employments Act, 1976 (Karnataka Act 35 of 1976), it is hereby notified with immediate effect that, every person liable to be enrolled or required to apply for a revised certificate of enrolment under said Act may submit an application for a certificate of enrolment or revised certificate of enrolment, electronically through internet in the following manner:

(1) Every such person shall open the website http://ctax.kar.nic.in or http://pt.kar.nic.in and proceed to submit the application by entering the following details.

1 Name of the Applicant:
2 Full Postal Address:
3 Date of birth and age:
4 Profession, Trade or Calling:
5 Period of standing in profession in years and months:
6 No. of other places of works (please give the address of the places on the reverse)
7 Annual Turnover of all sales/purchases:
8 No. of workers engaged in the factory:
9 No. of employees in the Establishment:
10 If Co-operative Society whether State level, District level or Taluka level:
11
No. of vehicles for which permit under M.V. Act is held;

3 Wheelers
Trucks
Buses
Total

 

12 Enrolment No. of previous certificate, if any:
13 Grounds on which revision is sought:
14 PAN of the enrolled person:
15 In case of partnership firm, details of partners:
16 Additional places of office/establishment, if any:

(2) If the person making the application opts for electronic payment of tax payable by him, he shall choose the corresponding option and proceed to pay the tax and submit the application electronically.

(3) The person opting for electronic payment after making the payment electronically may then proceed to take from his computer a print of the enrolment certificate or revised enrolment certificate as the case may be, as well as the acknowledgment for having paid the tax.

(4) In cases where the person making the application does not opt for electronic payment, after entering the required details including the details of instrument of payment, he shall proceed to submit the application electronically. The computer would generate and display a unique number which shall be noted by the applicant.

(5) The above applicant shall submit the instrument of payment to the jurisdictional Profession Tax Officer and get it acknowledged through computer. The Profession Tax Officer shall verify the contents of the instrument with reference to the details furnished electronically, before acknowledging the payment. Using the unique number of the acknowledgment, the person shall proceed to take from his computer a print of the enrolment certificate.

(6) The Profession Tax Officer shall examine the correctness of the tax paid by the tax payer through electronic or other mode. If the tax paid is less than the amount of tax payable, then the Profession Tax Officer shall issue a notice to such person indicating the correct amount of tax payable. The balance amount of tax payable, if any, shall be paid by the person, through electronic or other mode using the enrolment certificate number issued to him along with any interest due if the payment of balance tax is made after thirty days of issue of certificate of enrolment.

(7) The person opting for electronic payment of balance tax and interest, if any, after making the payment electronically may then proceed to take from his computer a print of the revised enrolment certificate as the case may be, as well as the acknowledgment for having paid the amount.

(8) In cases where the person making payment of balance tax other than through electronic mode, the person shall using the unique number of the acknowledgment issued to him by the Profession Tax Officer shall proceed to take from his computer a print of the revised enrolment certificate.

(9) The enrolment certificate and acknowledgment of payment of tax referred to in items 3, 5 and 7 shall be in the following format.

"Acknowledgment of payment of Profession Tax and Enrolment Certificate for the year .....

1. Name of the enrolled person and address:

2. Enrolment No.:

3. Profession/Trade/Calling:

4. Date of commencement:

5. No. of other places of work/branches

6. No. of employees in the establishment:

7. Constitution:

Individual/Partnership firm/Company/Corporation/Others (Specify):

8. Payment details:

i) Amount:

ii) e-Payment CTD Ref.No./Cheque No/DD.No/Cash Receipt No.

iii) Date:

iv) Bank:

CERTIFICATE

This is to certify that engaged in the Profession/Trade/Calling located at has been enrolled under the above mentioned Act.

The holder of this Certificate has additional places of work, at the following addresses in the State-1. 2.

The holder of this Certificate shall pay tax every year as per the Schedule to the KTPTC & E Act, 1976 on or before 30th April of the year.

Place:  
Date: Designation.

(The information in the acknowledgment as well as the Certificate is totally based on the details uploaded by the tax payer. The actual liability of the tax shall be as prescribed under the KTPTC &E Act, 1976.) "

(PRADEEP SINGH KHAROLA)

Commissioner of Commercial Taxes

(Karnataka)