user guide for professional tax (pt)...i) when taxpayer does the registration using his gstin (or)...

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User Guide for Andhra Pradesh Profession Tax

(APPT) Commercial Taxes Department, Government of

Andhra Pradesh

12/16/2020

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Contents I. Introduction to Profession Tax ......................................................................................................... 3

II. E-Registration .................................................................................................................................. 3

**Attention to Taxpayer** ...................................................................................................................... 4

1. New Registration ......................................................................................................................... 4

1.1 Registered Taxpayer under GST or VAT for Principal Place of Business ..................................... 5

1.2 Registered Taxpayer under GSTN or VAT for Additional Place of Business .............................. 10

1.3 Other than GST/VAT Taxpayers .............................................................................................. 15

2. Form I Registration .................................................................................................................... 18

3. Track Application Status ............................................................................................................. 20

4. Print Registration Certificate for Form I ...................................................................................... 22

5. Print Registration Certificate for Form II ..................................................................................... 24

5.1 Print Registration Certificate Before Login .............................................................................. 24

5.2 Print Registration Certificate After Login ............................................................................... 26

6. Modify Registration ................................................................................................................... 28

6.1 For Registered Taxpayer’s under GST or VAT .......................................................................... 28

6.2 For Professionals registered under APPT ................................................................................ 30

7. Cancellation of Registration for Form I &Form II......................................................................... 32

8. Taxpayer Login ........................................................................................................................... 35

8.1 First time Login ...................................................................................................................... 35

8.2 Forgot Password .................................................................................................................... 37

9. Returns with Payments .............................................................................................................. 40

9.1 Form I Return ......................................................................................................................... 40

9.2 Form II Return ........................................................................................................................ 44

9.2.1 Direct Payment .................................................................................................................. 44

9.2.2 After Login ......................................................................................................................... 46

9.3 Form I not realized payments ................................................................................................ 48

10. Reports .................................................................................................................................. 49

10.1 Form I Return payment details ............................................................................................... 49

10.2 Form II Return payment details .............................................................................................. 50

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I. Introduction to Profession Tax

The Article 276 of the constitution of India provides that no law of a state legislature relating to taxes for the benefit of the state or of a municipality, district board, local board or other local authorities in respect of professions, trades, callings or employments shall be invalid on the ground that it relates to a tax on income. However the maximum amount payable under such a tax shall not exceed Rs 2500/- per annum. In 1987 when this Act was enacted the maximum amount was only Rs 250/- per annum, it has since been enhanced to Rs 2500/-. In K. Shantappa vs. the Government of A.P. (1989) 8 APSTJ 26 the validity of the A.P. Act was upheld by A.P. High Court.

Meaning of the Expression “Profession”.

Neither the Constitution nor the A.P. Act on professions enacted in 1987 defines the expressions “profession”, “trades”, “callings” & “employments”. The dictionary meaning of the word “Profession” is a calling or employment, occupation to which one devotes himself the business which one professes for sustenance. The word calling means occupation, profession &Trade. Thus all the words employed “Profession”, “trade”, “calling” & “employment” carries the same meaning they appear to have been used as a measure of abundant caution to ensure that no particular category of persons gets excluded from the levy.

II. E-Registration E-registration is a process of registering under APPT to pay the Profession Tax.

They are 2 types of Registration under AP Profession Tax they are as follows

Form I: Every Employer (other than a State or Central Government) who is liable to pay tax on

behalf of his employee should register& obtain a certificate of registration within 30 days his

becoming liable to pay tax from the assessing authority (Sec.6)

Form II: Every person, other than employee, who is liable to pay tax under the Act, should

obtain a certificate of enrolment from the assessing authority within 30 days of his becoming

liable to pay tax. The assessing authority should mention in every certificate of enrolment the

amount of Tax payable by the holder & the date by which it should be paid.

Note: Please refer the schedule for the entry under which taxpayer belongs

a) Visit https://www.apct.gov.in

b) Click on My Profession Tax option.

c) Click on About APPT.

d) Click on Schedules to view the details.

https://www.apct.gov.in/

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**Attention to Taxpayer**

a) If the Taxpayer is already registered and having registration in Form-I, system will

auto-generate Form-II PTIN &send it to the registered mobile number of theTaxpayer.

b) After that Taxpayer can create Login credentials; to navigate, go to Profession Tax>

Taxpayer Login> Create User> Enter PTIN (Form-II), Username, New Password &

Confirm Password> Submit to Receive OTP> Enter OTP> Submit> Login successfully

created.

Key points

1) Taxpayers can now register for PTIN using their existing GSTIN or VAT TIN

2) Taxpayers like CA, Lawyer, Doctor etc… who don’t have any registration in GST or VAT

can apply for the registration as described below.

3) Taxpayers can check the status of their application with the ARN number.

4) The process for Registration of PT as a Taxpayer can be illustrated as follows.

i) When taxpayer does the registration using his GSTIN (or) VAT TIN for the first time

the generated PTIN will be mapped to the principle place of business.

ii) If the branch office wants to register for PTIN with the same GSTIN or VATTIN

taxpayer is shown an option “Do you want to register for branch office?”then

Taxpayer should respond to it by choosing “Yes” or “No” option and carryon the

registration process as described.

1. New Registration

They are 3 types of process APPT (Andhra Pradesh Profession Tax) Registration Application and

they as under

1.1) Registered Taxpayer under GST or VAT for Principal Place of Business

1.2) Registered Taxpayer under GST or VAT for Additional Place of

Business.

1.3) Other than GST/VAT Taxpayers.

Note: After Registration the Taxpayer will receive Form II PTIN. The process are described as follows

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1.1 Registered Taxpayer under GST or VAT for

Principal Place of Business

1) Visit https://www.apct.gov.in.

2) Click the My Profession Tax>e-Registration.


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3) The Profession Tax Registration page is displayed with a query as “Having Registration

in VAT / GST Act?” with options ‘Yes’

4) Select the option as ‘Yes’.

5) In the GSTIN/ VAT TIN field, enter GSTIN or VAT TIN number.

6) In the Captcha field, enter the Captcha& click on Submit.

7) The Taxpayer should provide a valid mobile number of the Primary Authorized

Signatory of that GSTIN or VAT TIN submitted at the time of registration of GSTIN or

VAT TIN.

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8) Click on the Send OTP option.

Note: OTP is sent to the registered mobile number. If the submitted mobile number doesn't

match with the records it shows an error message as “Sorry mobile no. entered does not match

with the registered no.”

9) Enter the OTP received to your registered mobile number& click on Submit.

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10) After click on Submit button the Registration Application page is displayed as shown

below.

(Helps you to determine tone of the document)

11) Select “Profession type” from Profession dropdown list.

12) To verify whether the Taxpayer is liable to pay profession tax or not, kindly verify by

selecting on PT Schedule link below Profession dropdown.

13) Fill in the details like Category type, No. of Employees &Mandal/Municipality.

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14) Verify the details and click on the Submit button.

15) A message is displayed as “Application Submitted. Please note Application Reference No. 37XXXXXXXXXX to Track Application Status”

Note: SMS is sent to Taxpayer and Officer mobile numbers notifying about the new registration application under APPT.

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1.2 Registered Taxpayer under GSTN or VAT for

Additional Place of Business



(Helps you to determine tone of document) 3) The Profession Tax Registration page is displayed with a query as “Having Registration

in VAT / GST Act?” with options ‘Yes’ &‘No’.

4) Select the option as “Yes”

5) In GSTIN/ VAT TIN field, enter GSTIN or VAT TIN number.

6) In the Captcha field, enter the Captcha& click on Submit.

Note: If the Taxpayer has already have the registration under APPT with the GSTIN/VAT TIN

7) An option is shown “Is Registration required for Branch?”

8) If Taxpayer want to register for branch click on ‘Yes’ option.


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9) Verify the details & click on Submit.

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10) A message is displayed as “Application Submitted. Please note Application Reference No. 37XXXXXXXXXX to Track Application Status”. (SMS is sent to dealer &Officer)

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1.3 Other than GST/VAT Taxpayers



3) The Profession Tax Registration page is displayed with a query as “Having Registration

in VAT / GST Act?” with options ‘Yes’ &‘No’.

4) Select the option as “No”.

5) The Registration Application forms with various details are displayed as shown below.

a) Basic Details.

b) Profession/ Trade/ Calling/ Enterprise details.

c) Bank Details. (Helps you to determine tone of documents)


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6) The Taxpayer has to enter the details manually in Basic details, Profession/ Trade/ Calling/ Enterprise Details, Bank details &upload documents where ever necessary.

7) Finally enter the Captcha & click on Submit.

8) A message is displayed as “Application Submitted. Please note Application Reference No. 37XXXXXXXXXX to Track Application Status”.

Note: SMS is sent to Taxpayer& Officer mobile numbers notifying about the new registration application under APPT.

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2. Form I Registration

Note: If the taxpayer enrolled under Form II and want to register under Form I then the

Taxpayer can opt this option.

For Processing of Form I Registration follow the steps as described below.


2) Click the My Profession Tax>Taxpayer Login> Dashboard>Registration>Form I

Registration.

3) Basic details & Profession/ Trade/ Calling/ Enterprise Details of the APPT taxpayer

are auto populated.

https://www.apct.gov.in./

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4) Click on Submit button.

5) A confirmation message “Submitted successfully….PTIN: 37XXXXXXXX” is displayed.

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3. Track Application Status

Taxpayers can Track the Application details using Track application Status, follow the steps as

described.


2) Click the My Profession Tax>Track Application.

3) In the App. Reference No. field, enter the ARN details received to your registered

mobile no. after submission of application.

4) In the Captcha field, enter the Captcha.

5) Click on the Check button.

6) OTP is received to the registered mobile no.


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7) Enter the OTP & click on the Submit button.

8) Details like ARN, Form, submission date & status are displayed. If the application is

rejected the rejected reason is also displayed on this page.

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4. Print Registration Certificate for Form I

To download PT Registration Certificate steps to be followed as described below.

Note: To download Form IA certificate the Taxpayer should submit his details in the Form I

Registration Application in Registration section.

1. Visit https://www.apct.gov.in.

2. Click the My Profession Tax>Taxpayer Login> Dashboard>Registration>Print Form

IRC.

(Helps you to determine tone of document)

3. PT Taxpayer Registration Certificate is loaded with the details like:

PTIN,

Effective date of Registration,

Division,

Circle,

Name,

Main Profession,

Door No./Street Address,

City/ Village/Locality,

Mandal/Municipality,

District,

PIN code,

Telephone/ Mobile No.&

Email address.


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Fig. Displays the print details of Form II A.

4. Click on ‘Print RC’ option to generate Registration Certificate of APPT.

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5. Print Registration Certificate for Form II

Taxpayers can download the Registration Certificate in 2 ways:

Print Registration Certificate Before Login. Print Registration Certificate After Login.

5.1 Print Registration Certificate Before Login:

1. Visithttps://www.apct.gov.in.

2. Click the My Profession Tax> Print RC

3. Enter Form II PTIN and Captcha.

4. Click on Check button.


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5. OTP is received to the registered mobile no.

6. Enter the OTP.

7. Form IIA PTIN certificate is displayed.

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5.2 Print Registration Certificate After Login


2) Click the My Profession Tax>Taxpayer Login> Dashboard>Registration>Print Form

IIRC.

3) PT Taxpayer Registration Certificate page is loaded with the details as shown below.

4) Click on ‘Print RC’ option to generate Registration Certificate of PT for FORM II A is shown

below.


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6. Modify Registration

Taxpayers can modify the Registration details by follow the steps as described.

6.1 For Registered Taxpayer’s under GST or VAT

1. Visit https://www.apct.gov.in.

2. Click the My Profession Tax>Taxpayer Login> Dashboard>Registration>Modify

Registration. (Helps you to determine tone of document)

3) Modify Registrations Page is loaded as shown below.


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4) Taxpayer can make the changes in the editable fields & enter Reason for modification.


6) The request will be submitted & the taxpayer will get a confirmation message as

“Profession Tax Modification Application submitted. Application Reference No

37XXXXXXX and Track application status link”.

7) The request for Modify Registration is sent to jurisdictional officer.

8) If the Officer is satisfied he/she can “Approve” the Modify Registration request. If he/she is

not satisfied can raise the query and if the reply received is not satisfactory he/ she can

“Reject” the application.

9) Once the Application is “Approved” the request for change in the details are affected.

10) If the Application is “Rejected” the details remain the same.

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6.2 For Professionals registered under APPT


2) Click the My Profession Tax>Taxpayer Login> Dashboard>Registration> Modify

Registration.

3) The Taxpayer can edit the details in Basic details, Profession details & Bank details

as shown below.


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4) Taxpayer can make the changes in the editable fields& enter Reason for modification.

5) Click on Submit button

6) The request will be submitted & the taxpayer will get a confirmation message as

“Profession Tax Modification Application submitted. Application Reference No

37XXXXXXX and Track application status link”.

7) The request for Modify Registration is sent to jurisdictional officer.

8) If the Officer is satisfied he/she can “Approve” the request. If he/she is not satisfied can

raise the query and if the reply received is not satisfactory he/she can “Reject” the

application.

9) Once the Application is “Approved” the request for change in the details are affected.

10) If the Application is “Rejected” the details remain the same.

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7. Cancellation of Registration for Form I & Form II

Taxpayers can apply for cancellation of Registration by following the steps as described.

1. Visit https://www.apct.gov.in

2. Click the My Profession Tax>Taxpayer

Login>Dashboard>Registration>CancellationofRegistration


3. Select the type of Registration that is to be cancelled Form I or Form II

4. Basic details like

Form IPTIN

Enterprise Name

Effective Date of Registration

Division

Circle

Profession Type

Payment Type

Last Filed Return Period

Last Payment Period and

Cancellation Request Details:

Effective Date of Cancellation(Mandatory)

Reasons for Cancellation (Mandatory) are displayed.

t%20https:/www.apct.gov.in

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Enter the Effective Date of Cancellation & Reason for Cancellation.

5. Click on Submit button.

6. A message is sent to Taxpayer as “Your cancellation Application submitted to

Officer with ARN: 37XXXXXXXXXXX. Track application status through

https://www.apct.gov.in/gstportal/gst_portal/member/trackapp.aspx”.

http://www.apct.gov.in/gstportal/gst_portal/member/trackapp.aspx

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Note: If the Taxpayer has applied for Form I cancellation he cannot apply for Form II

cancellation immediately. Once the Cancellation for Form I PTIN is successful then only

the Taxpayer can process cancellation of Form II.

If the Taxpayer has applied for Form II cancellation then Form I Registration is also

cancelled if once approved by the Tax Officer.

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8. Taxpayer Login

8.1 First time Login:

To Login to PT Portal, as a Taxpayer for the first time follow the steps as mentioned:

1) Visit https://www.apct.gov.in. (Helps you to determine tone of document)

2) Click the My Profession Tax> Taxpayer Login.

3) Click on Create User button. Then first time login page is loaded.

4) In the Form II PTIN field, enter the PTIN number received to your mobile no.

5) In the Username field, enter the name of your choice.

6) In the Password field, enter the password of your choice.

7) In the Confirm Password field, enter the same password again.

8) Click the “SUBMIT TO RECEIVE OTP” button to receive the OTP to your registered

mobile number.


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9) In the “Enter OTP” field, enter the received OTP & click on the “Submit” button.

10) A confirmation message is displayed as “User Login created successfully.”

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8.2 Forgot Password

To process Forgot password in the APPT follow the steps as mentioned:


2) Click the My Profession Tax> Taxpayer Login.

3) Click on “Forgot Password” hyperlink.

4) Enter Username & Captcha.

5) Click on the Submit button.


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6) Enter registered mobile number provided at the time of APPT registration.

7) Click the SUBMIT TO RECEIVE OTP button to receive the OTP to your registered

mobile number.

8) In the Enter OTP field, enter the received OTP & click on the Submit button.

9) In the New password field, enter the new password of your choice.

10) In the Confirm password field, re-enter the new password.

11) Click on the Submit button.

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12) A message is shown as “Password Successfully Updated”. Now you can login to the

PT taxpayer login using the new password.

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9. Returns with Payments

There are two types of Returns at the Taxpayer end to pay PT and they are as follows:

1) Form I: Return of tax payable for the month.

2) Form II: This type of return is paid for a Financial Year.

9.1 Form I Return


2) Click the My ProfessionTax>Taxpayer Login>Dashboard>

Returns>Returns/Payments>Form I Return with payment.


3) In the Tax period column select the month for which you want to pay Profession Tax.

4) Go to Tax Details section, select the salary slab from the dropdown and enter the No. of

Employees.

Note: Based on the Salary slab, Tax rate is auto populated. The Tax payable is automatically

calculated from the Tax rate and No. of Employees entered.

5) Click on Add Button.


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The Taxpayer can pay the tax liability in 2 ways

i) Manual Payment. (or)

ii) e-payment.

i) Manual Payment: If Taxpayer selects a Manual payment option then follow the steps as

below.

1) Enter details like DDO code, STO Code, Challan no., Bank, Amount Payment

realization date.

2) Click on the Add button.


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4) A confirmation message is displayed as “PTax return with Payment submitted

successfully:37XXXXXXXXX”

ii) e-payment: If Taxpayer selects an e-payment option then follow the steps as below.

1) Click on Make Payment>Online Payment>Select SBI or PayU (choose the option of

your choice).

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2) Taxpayers can make the payment in any of the following methods

i) Net banking.

ii) Card Payment.

iii) UPI (option available in PayU)

iv) NEFT/RTGST (if the amount payable is more than 1lakh)



4) After successful payment, receipt is generated with print option.

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9.2 Form II Return

Taxpayer can pay the Form II tax in 2 ways:

1. Direct Payment.

2. After Login.

9.2.1 Direct Payment

1) Visit https://www.apct.gov.in

2) Click the My Profession Tax>e-Payment.

3) Enter Form IIPTIN & Captcha.

4) Click on Check button.


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5) The OTP is sent to the registered mobile no. of the Taxpayer.

6) Enter the OTP in the Enter OTP field.

7) The Form II Returns page is loaded.

8) Select the Financial Year and make the payment with either

i) Manual Payment(or)

ii) E-Payment

Note: For Reference please refer to Page no. 44 & 45

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9.2.2 After Login


2) Click the My Profession Tax>Taxpayer

Login>Dashboard>Returns>Returns/Payments>Form II with

payment.

3) Select the Financial Year from the dropdown.

The Taxpayer can pay the tax liability in 2 ways

i) Manual Payment(or)

ii) e-payment

i) Manual Payment: If Taxpayer selects a Manual payment option then follow the steps as

follows.

5) Enter details like DDO code, STO Code, Challan no., Bank, Amount & Payment

realization date.

6) Click on the Add button.



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ii) e-payment: If Taxpayer selects an e-payment option then follow the steps as follows.

1) Click on Make Payment>Online Payment>Select SBI or PayU (choose the option of

your interest).

2) Taxpayers can make the payment using in any of the following methods

i) Netbanking

ii) Card Payment

iii) UPI (option available in PayU)

iv) NEFT/RTGS



4) After successful payment, receipt is generated with print option.

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9.3 Form I not realized payments

If the Taxpayer due to some problem was unable to pay the tax payable then follow the steps as

described to make the payment.

1) Visit ttps://www.apct.gov.in.

2) Click the My Profession Tax>Taxpayer Login> Dashboard>Return/Payment> Form I

not Realized payments.

3) The Taxpayer can view the failed transactions on this page. Details like

Return Id.

Return month.

Payable.

Paid & Balance is displayed.

4) To continue with the transaction, click on Return Id number. Verify the Tax details and

make the payment using manual or E-payment.


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10. Reports

They are 2 types of reports in which Taxpayers can view the payment details.

10.1) Form I Return payment details

10.2) Form II Return paymentdetails

10.1 Form I Return payment details



2) Click the My Profession Tax>Taxpayer Login> Dashboard> Reports> Form I .

3) Taxpayers can view the payment details like:

Return Id

Return month

Payable

Paid

Balance& even view the Return details.

Note: If Balance is “zero” it means there is no tax liability for APPT. If there is any

amount pending to be paid in APPT then the Taxpayer can view it in the Payable section

as E.g.: Rs.300.


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10.2 Form II Return payment details


2) Click the My Profession Tax>Taxpayer Login> Dashboard> Reports> Form II.

3) Taxpayers can view the payment details like:

Financial year

Payable

Paid

Balance& even view the Return details.

Note: If Balance is “zero” it means there is no tax liability for APPT. If there is any

amount pending to be paid in APPT then the Taxpayer can view it in the Payable section

as E.g.: Rs.2500.


user guide for professional tax (pt)...i) when taxpayer does the registration using his gstin (or)...

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