Question 1

If I make an inter-state supply, am I liable to register even below the threshold?

Accepted Answer

Chhattisgarh levies professional tax under its own 1995 Act. An employer must obtain a certificate of registration and must deduct the tax monthly from each employee's salary or wage before paying it - and is liable to pay it over whether or not the deduction was actually made. An employer with several places of work in the state makes ONE application, nominating a principal place of work. Threshold: Every employer disbursing salary or wage to a person liable under the Schedule must register (section 8(1), application in Form 1 under rule 3(1)). Employees whose annual salary or wage does not exceed Rs 1,00,000 are Nil-rated, so an employer none of whose staff crosses that line deducts nothing - but the Act does not exempt the employer from registering on that ground. Fee basis: NO registration or enrolment fee is prescribed. The Chhattisgarh Professional Tax Rules, 1995 were read in full and contain no fee for a certificate of registration - the only occurrence of the word 'fee' in the Rules is 'composition fees'. The employer's cost is the tax itself, deducted from employees under the Schedule, not a charge for registering Deadline: Tax is deducted monthly from salary or wage before payment; returns and payment by the employer are governed by rule 11. Statute: Chhattisgarh Professional Tax Act, 1995 (Chhattisgarh Vritti Kar Adhiniyam, 1995), sections 3, 4 and 8, with the Chhattisgarh Professional Tax Rules, 1995, rule 3 UPGRADED FROM INDICATIVE TO VERIFIED, and a dead-host finding from the previous run is corrected. comtax.cg.nic.in was recorded as presenting an unverifiable certificate chain. It does not: it serves over HTTPS with a valid certificate and its documents download cleanly. The absence of a registration fee is therefore now a positive finding from the Rules themselves rather than an inference from silence. That is squarely inconsistent with the department publishing this Act, these Rules and this registration form on its live site under the heading 'Chhattisgarh Professional Tax Rules, 1995'. The department's own material is preferred here. But the Act text on the site carries amendments only up to the Profession Tax (Amendment) Act, 2001, so whether a later notification under section 6 (Power to exempt) has since exempted some or all classes was NOT established, and that is the specific thing a later pass should check. THE COMPLETE SCHEDULE WAS ALSO READ AND IS RECORDED HERE so it is not lost, since professionalTaxSlabs was not a target in this batch. Schedule to section 3, Serial No. 1, persons in employment, rate of tax per annum: annual salary or wage not exceeding Rs 1,00,000 - Nil; exceeding Rs 1,00,000 but not exceeding Rs 1,50,000 - Rs 1,560 (Rs 130 per month); exceeding Rs 1,50,000 but not exceeding Rs 2,00,000 - Rs 1,800 (Rs 150 per month); exceeding Rs 2,00,000 but not exceeding Rs 2,50,000 - Rs 2,400 (Rs 200 per month); exceeding Rs 2,50,000 - Rs 2,500 (Rs 208 per month for eleven months and Rs 212 for the twelfth month). Serial No. 2, by years of standing, for legal practitioners including solicitors and notaries public, medical practitioners including medical consultants and dentists, technical and professional consultants including architects, engineers, RCC consultants, plumbers, tax consultants, chartered accountants, actuaries and management consultants, chief/principal/special/insurance agents, surveyors or loss assessors licensed under the Insurance Act 1938, all contractors, and commission agents, dalals and brokers other than estate workers: less than two years - Nil; two years or more but less than five - Rs 1,000; five years or more but less than ten - Rs 1,500; ten years or more - Rs 2,500. The PDF interleaves the Schedule columns, so the band upper limits print against the adjacent rate cell; the reconstruction above is checked by arithmetic that cannot hold by accident - 130x12=1560, 150x12=1800, 200x12=2400, and 208x11+212=2500, all matching the printed annual figures. Note also that the Act as published reprints the superseded pre-2001 and pre-1999 ten-band versions of Serial No. 1 directly beneath the current one as footnotes; none of those repealed rates is recorded. By the proviso to section 3, a person covered by more than one entry pays at the HIGHEST applicable rate, not cumulatively.

Question 2

Indirect tax — state specifics — Mizoram

Accepted Answer

Mizoram is one of the ten jurisdictions where the GST registration threshold is Rs 20 lakh of aggregate annual PAN-based turnover rather than the Rs 40 lakh that applies elsewhere. Registration itself carries no fee. Threshold: Rs 20,00,000 aggregate annual PAN-based turnover for a place of business in Mizoram. Registration is mandatory REGARDLESS of turnover for inter-state suppliers, suppliers through an e-commerce portal, agents for a registered principal, persons liable to pay reverse charge, non-resident taxable persons, casual taxable persons and input service distributors. A person not liable under section 22 or 24 may register voluntarily. Fee basis: GST registration carries no fee; the operative state-specific figure is the registration threshold Slabs: General GST registration threshold, aggregate annual PAN-based turnover (jurisdictions other than the listed ten) — INR 4000000; Registration threshold where the place of business is in Mizoram — INR 2000000 Statute: Mizoram Goods and Services Tax Act, 2017 (published with amendment Acts through 2025 on the department downloads page) UPGRADED FROM INDICATIVE. The earlier record enumerated the zotax.nic.in downloads page in full and found no Mizoram-specific registration fee - which was right, because there is no fee - but it stopped short of the threshold, which is where Mizoram genuinely differs. THE THRESHOLD FIGURE comes from the Government of Tripura Department of Taxes and Excise GST Registration FAQ on taxes.tripura.gov.in, which names all ten jurisdictions on the Rs 20 lakh threshold. It is a government source and the statement is about Mizoram by name, so it is recorded as verified - but note it was read on ANOTHER states server, not on Mizoram own, which is why the source is labelled as such rather than pretended to be local. ONE LIMIT ON SCOPE: the FAQ states the aggregate turnover threshold and does not address the separate, lower threshold that applies to suppliers of SERVICES in special category states; nothing about that is recorded and it must not be inferred from this document.

Question 3

Professional Tax Registration — rates and slabs — Karnataka

Accepted Answer

Karnataka's Schedule is unusual: salaried employees face a single flat rate above one threshold rather than a graduated ladder, and almost every non-salaried class pays a flat Rs 2,500 per annum. Threshold: Monthly salary or wage of Rs 25,000; below that, nil. Fee basis: Schedule to section 3(2): flat monthly rate for salary and wage earners above a single threshold, and flat annual rates for the enumerated non-salaried classes Slabs: Salary or wage earners: monthly salary or wage below Rs 25,000 — INR 0; Salary or wage earners: monthly salary or wage Rs 25,000 and above (per month) — INR 200; Persons registered or liable to be registered under the Karnataka Goods and Services Tax Act, 2017 (per annum) — INR 2500; Self-employed professionals with more than two years' standing (legal practitioners, consultants, agents, chartered accountants, actuaries, engineers, health care professionals, estate agents or brokers, beauty parlours, dry cleaners, interior decorators, journalists, advertisement agencies, cable TV, computer and driving institutes, astrologers, vaastu consultants) (per annum) — INR 2500; Horse owners and trainers, jockeys, directors, actors and actresses (excluding junior artists), owners of oil pumps, service stations, gas stations and electric charging stations, owners of nursing homes, hospitals, diagnostic centres, clinical laboratories and X-ray clinics other than government-run, owners of gymnasiums and fitness centres (per annum) — INR 2500; Educational institutions and tutorial colleges or institutes other than those run by the Central Government, State Government and local bodies (per annum) — INR 2500; Employers of establishments defined under the Karnataka Shops and Commercial Establishments Act, 1961 employing more than five employees (per annum) — INR 2500; Licensed dealers of liquors, licensed money lenders, individuals or institutions conducting chit funds (per annum) — INR 2500; Owners of transport vehicles other than auto rickshaws, goods transport agencies and transport contractors including forwarding and clearing agents (per annum) — INR 2500; Cooperative societies registered under the Karnataka Cooperative Societies Act engaged in any profession, trade or calling (per annum) — INR 2500; Companies registered under the Companies Act engaged in any profession, trade or calling, and banking companies as defined in the Banking Regulation Act, 1949 (per annum) — INR 2500; Any other person engaged in any profession, trade, calling or employment who pays tax under the Income Tax Act, 1961 (per annum) — INR 2500; Any other person engaged in any profession, trade, calling or employment with a minimum of two years' standing and not exempted by State Government notification (per annum) — INR 2500 Statute: The Karnataka Tax on Professions, Trades, Callings and Employments Act, 1976 (Karnataka Act 35 of 1976), as amended by Karnataka Act 14 of 2023 The entire Schedule (headed 'SCHEDULE [See Section 3(2)] Rates of tax on professions, trades, callings and employments', all twelve entries plus Explanations I to V) was read on the Karnataka professional tax portal's own PDF at ptax.karnataka.gov.in. Note the Explanations, which matter in practice: where a person falls under more than one entry, tax is payable under any ONE of them (Explanation I); no tax is levied on a partner of a firm if the firm itself pays (Explanation IV); and every ADDITIONAL PLACE of an enumerated person is treated as a separate person for levy, except a place used exclusively as a goods godown (Explanation V). The source PDF is filed on the department portal as the amendment bill schedule; no separate commencement date was printed on the face of the document, so no effective date is asserted here.

If I make an inter-state supply, am I liable to register even below the threshold?

Professional Tax Registration — Chhattisgarh

Indirect tax — state specifics — Mizoram

Professional Tax Registration — rates and slabs — Karnataka

Professional Tax Registration — rates and slabs — Mizoram

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