19 December 2009
Since when it is applicable in goa where do I get the forms/procedure for returns. which site to see. I have a jharkhand notification levying profession . But I could not understand it
10 August 2024
### Profession Tax Overview for Bihar, Goa, and Jharkhand:
**1. Bihar:** - **Applicability:** Profession Tax is applicable in Bihar. - **Forms and Procedures:** In Bihar, the professional tax is governed by the Bihar Finance Act. The procedure typically involves obtaining a Professional Tax Registration Certificate (PTRC) and filing periodic returns. - **Website and Resources:** For forms and detailed procedures, you can visit the [Bihar Commercial Taxes Department](https://comtax.bihar.gov.in) website or contact local tax authorities.
**2. Goa:** - **Applicability:** Profession Tax is applicable in Goa. - **Implementation Date:** Profession Tax was introduced in Goa effective from April 1, 2008. - **Forms and Procedures:** - **Forms:** To register and file returns, you generally use Form 1 for registration and Form 2 for filing returns. - **Website and Resources:** You can find the forms and guidelines on the [Goa Commercial Taxes Department](https://www.goacom.gov.in) website or consult local offices for detailed procedures.
**3. Jharkhand:** - **Applicability:** Profession Tax is applicable in Jharkhand. - **Forms and Procedures:** - **Forms:** The tax is administered under the Jharkhand State Tax on Professions, Trades, Callings, and Employments Act, 2011. - **Notification:** The notification or details regarding the levy can be accessed through the [Jharkhand Commercial Taxes Department](https://jharkhand.gov.in/comtax) website. If the notification is complex, you might consider consulting a tax professional for detailed guidance.
### **General Procedures for Filing Profession Tax Returns:**
1. **Registration:** - Obtain a Professional Tax Registration Certificate (PTRC) from the relevant state tax authorities.
2. **Filing Returns:** - **Forms:** Use the prescribed forms for filing returns. For most states, this includes quarterly or annual returns. - **Submission:** File the returns as per the prescribed schedule. The frequency and due dates can vary by state.
3. **Payment:** - **Challan:** Pay the tax using the designated challan forms. Ensure timely payment to avoid penalties.
4. **Documentation:** - **Keep Records:** Maintain records of returns filed and payments made for future reference and compliance checks.
For detailed procedures, especially if notifications are complex, consulting with a local tax consultant or professional is advisable. They can provide tailored guidance and ensure compliance with state-specific regulations.