KARNATAKA TAX ON PROFESSION, TRADES, CALLINGS AND EMPLOYMENTS ACT, 1976 NOTIFICATION
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Body

Office of the Commissioner of

Commercial Taxes in Karnataka,

Gandhinagar, Bangalore-5 60009,

Notification No.PT.CR-01/l1-12 Dated: 15th April, 2011

NOTIFICATION-V

In exercise of the powers conferred by the second proviso to sub-section (1) of Section 6 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 from the year commencing on the First day of April, 2010, every employer registered under said Act shall submit the return prescribed in Form 5 and shall also pay the tax payable by him, electronically through internet in the following manner:

(1) Every such employer shall login to the website http://ctax.kar.nic.in or http://pt.kar.nic.in and proceed to submit the return by entering the following details with the help of instructions contained in the website.

(2) User name and password may be collected from the concerned Profession Tax Office, if it has not been done so.

1	Return of tax payable for the year ending on
2	Name of the Employer
3	Address
4	Registration Certificate No
5	Tax paid during the year is as under
SI. No.	Month	Tax deducted	Tax paid	Balance Tax	Payment details
(1)	(2)	(3)	(4)	(5)	(6)
i	April
ii	May
iii	June
iv	July
v	August
vi	September
vii	October
viii	November
ix	December
x	January
xi	February
xii	March
6	Total tax payable for the year
7	Tax paid as per monthly statements
8	Balance tax payable
9	Details of balance tax paid

(3) In case where there is no balance of any tax payable for the year, then the person shall proceed to submit the return and to take from his computer a print of the return filed by him.

(4) In case where there is balance of tax payable for the year, if the person opts for electronic payment of balance tax, he shall choose the corresponding option and proceed to pay the tax and submit the return. If the return is not filed along with balance tax, if any, on or before the 60^lh day after the expiry of the relevant year, then such person shall pay interest due along with the balance tax.

(5) The above person opting for electronic payment after making the payment electronically, may then proceed to take from his computer a print of the return filed by him as well as the acknowledgment for having paid the tax.

(6) In case of a person not opting for electronic payment of balance tax, after submission of the requisite information including the details of instrument of payment, the computer would generate and display a unique number. The person should note down this number and submit the instrument of payment of balance tax in the office of the jurisdictional Profession Tax Officer by quoting such number and get it acknowledged through the computer. The payment of balance tax shall be made on or before the 60^th day after the expiry of the relevant year and if the payment of balance tax is made after 60^th day, then such payment shall be made along with any interest due.

(7) The Profession Tax Officer shall verify the contents of the instrument with reference to the details furnished electronically, before acknowledging the payment.

(8) Using the unique number generated after submission of the return and payment of balance tax, if any, the person may proceed to take from his computer a print of the return filed by him

(PRADEEP SINGH KHAROLA)

Commissioner of Commercial Taxes

(Karnataka)