The professional tax filing date in each state is different and must be remembered by all company owners. They should also be aware of their state-wise professional tax slabs. If the company owners pay their professional tax after the due date, they will have to make additional payments. Professional tax is a direct tax levied at the state level. The professional tax payment is deducted from the taxable income as per the provision of the Income Tax Act, 1961. In this blog, we will focus on the state-wise professional tax payment due date in India but before that, we will learn “What is professional tax?”.
Professional tax is not a tax imposed just on professionals, as the word implies. It applies to individuals earning income through various means, including professions, employment, trade, and more. The right to impose and collect Professional Tax is granted to the State Government under the provisions of Clause (2) of Article 276 of the Indian Constitution.
Similarly, many Indian states have chosen not to exercise this right. In all other relevant states, professional tax is imposed according to the professional tax slab rates established by each respective state. No state, however, can impose a Professional Tax on any taxpayer over 2,500 INR. According to the Income Tax Act of 1961, Professional Tax payments can be deducted from taxable income.
The following group of people is subject to professional tax payment:
Every company is aware of the annual professional tax but it is also necessary for the companies to know the state-wise professional tax payment due date. They are as follows:
There are different professional tax payment due dates for companies or individuals in Maharashtra:
Employers with an annual tax liability of up to Rs. 3000 must file quarterly returns. Such employers must provide the quarterly return within 30 days of the end of each quarter and pay tax before filing such return. Employers with an annual tax liability of more than Rs. 3,000 must file quarterly returns and make monthly professional tax payments for the first two months of each quarter within 21 days of the following month.
Here is the list of state-wise professional taxes with due dates and periodicity to file.
Sr. No. |
State |
Periodicity |
Professional tax payment due date |
1 |
Andhra Pradesh |
Monthly |
10th of every month |
2 |
Assam |
Monthly |
28th of every month |
3 |
Bihar |
Annually |
30th November of every month |
4 |
Gujarat |
Monthly |
15th of every month |
5 |
Jharkhand |
Annually |
31st October of every month |
6 |
Karnataka |
Monthly |
20th of every month |
7 |
Kerala |
Half-yearly |
31st August & 28th February |
8 |
Madhya Pradesh |
Monthly |
10th of every month |
9 |
Manipur |
Annually |
30th March |
10 |
Meghalaya |
Monthly |
28th of every month |
11 |
Mizoram |
Annually |
30th Junes |
12 |
Pondicherry |
Half-yearly |
Last date of every month |
13 |
Odisha |
Monthly |
30th June and 31st December |
14 |
Sikkim |
Quarterly |
The 31st of July, the 31st of October, the 31st of January, and the 30th of April |
15 |
Tamil Nadu |
Monthly |
30th September and 31st March |
16 |
Telengana |
Monthly |
10th of every month |
17 |
West Bengal |
Half-yearly |
21st of every month |
The professional tax is imposed on profession, trade, etc by each state in India. Every state has its own set of due dates for paying professional taxes, which is discussed in this article. It is advised to all individuals and companies to pay tax before the due date.
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