Question 1

Is there a fee for TAN registration?

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 — Andaman and Nicobar Islands

Accepted Answer

Shops and establishments in the A&N Islands register with the Labour Commissioner under the territory's own 2004 Regulation. Fresh registration has been moved off the Labour Department portal to the National Single Window System; renewals and Form C changes of particulars are still filed with the Labour Department. Threshold: Not published in machine-readable form; the 2025 and 2026 amendment rules on the department's own site are scanned images with no text layer. Fee basis: The Labour Commissioner's own Citizen Charter states the fee for registration, licence and renewal under the Shops and Establishment Regulation is 'As per the Schedule of the Act/Regulation' and gives no amount. The Regulation's schedule itself is only published as scanned image PDFs with no text layer, so no figure could be read. Renewal: Renewal is a live service and is still filed on the Labour Department's own portal (https://labour.and.nic.in/labour/) together with Form C, notice of change. Renewal applications are processed within 15 working days per the portal's own dashboard note; fresh registration and Form C within 7 working days. Statute: The Andaman and Nicobar Islands Shops and Establishment Regulation, 2004, with the A&N Islands Shops and Establishments Rules, 2005. Application is on Form A (see Rule 3), a statement under section 4. A&N Islands Shops and Establishment (Amendment) Rules were notified in 2025 and again in 2026. Read at source on the A&N Labour Department's own site (a nic.in host): the Citizen Charter issued 07/May/2025 names service 7 as 'Issuance of License & Certificates of Registration & its renewal under (1) the Andaman & Nicobar Islands Shops & Establishment Regulation, 2004... As per the Schedule of the Act/Regulation... Assistant Labour Commissioner'. The online services portal.and.nic.in/labour/ states in its own words that 'the facility to submit applications for Registration/ License has been discontinued on this portal and shifted to National Single Window System (NSWS)', while existing employers may continue renewals and Form C there until further notice. Form A itself was read.and.nic.in/webPages/forms/forma.pdf. NO FEE AMOUNT IS RECORDED because the authority publishes none in readable form. DOWNGRADED TO INDICATIVE 2026-09-13. With validation off we cannot prove we reached that host, and "read at source" is the guarantee this business sells — so the figures, the authority and the statute are kept and the verification is not. An expired government certificate is a BLOCK to be recorded, not an obstacle to work around. To promote this back to verified, re-read it once the certificate is valid, or find the same figure on a host that presents a good one.

Question 3

Shops & Establishment Registration — Bihar

Accepted Answer

Registration of shops and establishments is a named service of the Labour Resources Department, described on the department's own Help File as protecting workers in the unorganised sector of shops and establishments and regulating conditions of work and employment in them. Threshold: The department's Help File states no employee-count threshold for registration; it prescribes application in Form 1 with the employer's photo ID, signature and designation, land/holding details for the premises, proof of opening, optional employee service cards, a declaration regarding non-registration, and the partnership deed / memorandum and articles of association as applicable. Fee basis: not published in the department's own Help File, which is a service and document checklist rather than a fee schedule Statute: Bihar Shop & Establishment Act, 1953 and Bihar Shop & Establishment Rules, 1955 Upgraded from indicative. It names the statute exactly - 'Registration of Shops & Establishments under the Bihar Shop & Establishment Act, 1953 & Bihar Shop & Establishment Rules, 1955' - which is now read at source rather than inferred. IMPORTANT CORRECTION to the previous session's note: the Help File contains NO fee slabs at all. It is a service description and document checklist. The earlier assumption that the fee slabs were inside it was wrong, so the fee stays null and no slab figures exist to recover from this document.

Is there a fee for TAN registration?

Professional Tax Registration — Chhattisgarh

Shops & Establishment Registration — Andaman and Nicobar Islands

Shops & Establishment Registration — Bihar

Shops & Establishment Registration — Jammu and Kashmir

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