Question 1

How do I register a TAN on TRACES?

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

Shops & Establishment Registration — Kerala

Accepted Answer

All shops and commercial establishments in Kerala must be registered under the Act irrespective of the number of workers, except establishments already registered under the Factories Act. Threshold: Every shop and commercial establishment, irrespective of number of workers (nil-worker establishments are still required to register); establishments registered under the Factories Act are excluded. Fee basis: slab by number of workers, paid at registration and at each annual renewal Slabs: Nil workers — INR 50; Up to 5 workers — INR 100; Above 5 and up to 10 workers — INR 200; Above 10 and up to 20 workers — INR 400; Above 20 and up to 30 workers — INR 600; Above 30 and up to 50 workers — INR 1000; Above 50 and up to 100 workers — INR 2000; Above 100 workers — INR 4000 Renewal: Annual; every employer must renew online from November each year, submitting fee and a list of employees Deadline: Initial registration within 60 days of commencement of the establishment; renewal application from November each year Statute: Kerala Shops and Commercial Establishments Act, 1960 Registration is via the Labour Commissionerate Automation System (LCAS), submitted to the Assistant Labour Officer having jurisdiction, along with a copy of the local-body licence or lease agreement. Standard working-hours/leave provisions (8 hrs/day, 48 hrs/week, 12 days each of annual/sick/casual leave) are also fixed by this Act, not a separate state schedule.

Question 3

Shops & Establishment Registration — Uttarakhand

Accepted Answer

Applies to every shop or establishment employing 10 or more workers ("karmakar"). The Act repealed the erstwhile Uttar Pradesh Shops and Commercial Establishments Act, 1962 as it applied to Uttarakhand. Threshold: Every shop or establishment employing 10 or more workers, from the date of commencement or the date it comes into existence. Fee basis: No registration fee is prescribed anywhere in the Act's substantive text (Sections 1-30). Registration is a one-time issuance of a Labour Identification Number (LIN), not a licence requiring periodic renewal. Renewal: None found in the Act - it replaces periodic licence renewal with a one-time registration (Section 5) plus an annual return (Section 19); establishments already registered under the ESI Act are deemed registered under this Act too (Section 5(4)). Deadline: Application for registration and LIN within 6 months of the Act's commencement, or of the shop/establishment coming into existence (Section 5(1)). Statute: Uttarakhand Shops and Establishments (Regulation of Employment and Conditions of Service) Act, 2017 (Uttarakhand Act No. 03 of 2018) Read the full Act text at source (Uttarakhand e-Gazette, Adhiniyam Sankhya 03 of 2018, published via the Labour Department's own document repository). This is a 2017-vintage 'ease of doing business' style Act: no shop-wise fee schedule or periodic renewal exists in the text - violations are penalised by a fine up to Rs 2,00,000 (Section 20) rather than a renewal fee. Sections 6-16 impose welfare obligations (women workers, working hours, leave, drinking water, toilets, creche for establishments with 3+ women workers or 50+ workers generally, canteen for establishments with 100+ workers).

How do I register a TAN on TRACES?

Professional Tax Registration — Chhattisgarh

Shops & Establishment Registration — Kerala

Shops & Establishment Registration — Uttarakhand

TAN Application

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