Question 1

What is the difference between the TM symbol and the R symbol?

Accepted Answer

Gujarat levies profession tax under a 1976 State Act, but the levy is administered and collected by the local designated authority - the District Panchayat, Municipality or Municipal Corporation for its own area, and the State Government for everywhere else - rather than by a single state office. Read on the Ahmedabad Municipal Corporation's own Profession Tax FAQ. Threshold: Liable persons named on the authority's own page include all registered partnership firms, all factory owners, all shops or establishment owners where the shop has employed on average five employees per day during the year, all businesses within the definition of 'dealer' under the Gujarat Value Added Tax Act, 2003 whose annual turnover exceeds Rs 2.50 lakh, all limited companies, all banks, and the listed professions. Enrolment must be obtained within 60 days of the date liability arises, and separately for each branch. Fee basis: annual enrolment (Form 3) rates set by the designated authority within the maximum in Schedule 1 and the State Government minimum; the Ahmedabad Municipal Corporation publishes the following annual rates Slabs: Advocates, solicitors, notaries, doctors, consultants, architects, engineers, chartered accountants, insurance agents, contractors, brokers, tour and travel operators, advertising agencies, cable TV operators, tuition and tutorial institutions, angadias, couriers, health and recreation clubs, share brokers, petrol pump owners, transporters, money lenders, video parlours, RTO agents, co-operative societies and all other professionals per the Finance Department notification dated 01/04/2008 - per year — INR 2000; All private and public limited companies, factory owners, partnership firms, all banking companies - per year — INR 2000; An individual or professional with more than one branch pays separately for each branch - per year — INR 2000; Registered dealer under the Gujarat VAT Act 2003 with annual turnover not more than Rs 2,50,000 - per year — INR 0; Registered dealer under the Gujarat VAT Act 2003 with annual turnover above Rs 2,50,000 up to Rs 5,00,000 - per year — INR 2500; Registered dealer under the Gujarat VAT Act 2003 with annual turnover above Rs 5,00,000 up to Rs 10,00,000 - per year — INR 2500; Registered dealer under the Gujarat VAT Act 2003 with annual turnover above Rs 10,00,000 - per year — INR 2500 Renewal: Annual. Tax is payable during September each year for a person enrolled before 31 August, and otherwise within one month of the date of enrolment. No return is required from enrolment-certificate holders. Deadline: 30 September of the current financial year (payable between 1 April and 30 September). Failure to enrol within the time limit attracts a penalty of Rs 10 per day. Statute: Gujarat State Tax on Professions, Trades, Callings and Employments Act, 1976 (with the Profession Tax Rules); Schedule 1 entries 2 to 10 govern enrolment. Upgraded from unavailable. Instead the levy was read at the authority that actually administers it in the largest Gujarat jurisdiction: the Amdavad Municipal Corporation, expressly described on its own page as 'the authority designated by the State Government of Gujarat to collect Profession Tax'. NOTE the jurisdictional limit: rates are fixed by each designated authority within the Schedule 1 maximum, so these amounts are authoritative for Ahmedabad and are the minimum-rate pattern elsewhere, not a single statewide table.

Question 2

Pollution control consent — Meghalaya

Accepted Answer

Consent to Establish and Consent to Operate are required under section 25 of the Water Act, 1974 and section 21 of the Air Act, 1981; the fee is graded by total capital investment and differs between establish and operate. Threshold: Every industry seeking Consent to Establish or Consent to Operate; fee graded by total capital investment. Fee basis: slab by total capital investment, with a SEPARATE and lower amount for Consent to Operate and renewal than for Consent to Establish. Adopted by Board resolution at its 48th meeting on 14 December 2007, in line with the Assam State Pollution Control Board structure, with effect from 1 April 2008. Slabs: Total investment up to Rs 5 lakh: Consent to Establish — INR 2000; Total investment up to Rs 5 lakh: Consent to Operate and renewal — INR 1000; Total investment exceeding Rs 5 lakh but not Rs 10 lakh: Consent to Establish — INR 5000; Total investment exceeding Rs 5 lakh but not Rs 10 lakh: Consent to Operate and renewal — INR 2500; Total investment exceeding Rs 10 lakh but not Rs 20 lakh: Consent to Establish — INR 8000; Total investment exceeding Rs 10 lakh but not Rs 20 lakh: Consent to Operate and renewal — INR 5000; Total investment exceeding Rs 20 lakh but not Rs 50 lakh: Consent to Establish — INR 12000; Total investment exceeding Rs 20 lakh but not Rs 50 lakh: Consent to Operate and renewal — INR 7500; Total investment exceeding Rs 50 lakh but not Rs 1 crore: Consent to Establish — INR 50000; Total investment exceeding Rs 50 lakh but not Rs 1 crore: Consent to Operate and renewal — INR 10000; Total investment exceeding Rs 1 crore but not Rs 5 crore: Consent to Establish — INR 75000; Total investment exceeding Rs 1 crore but not Rs 5 crore: Consent to Operate and renewal — INR 25000; Total investment exceeding Rs 5 crore but not Rs 10 crore: Consent to Establish — INR 100000; Total investment exceeding Rs 5 crore but not Rs 10 crore: Consent to Operate and renewal — INR 50000; Total investment exceeding Rs 10 crore but not Rs 50 crore: Consent to Establish — INR 200000; Total investment exceeding Rs 10 crore but not Rs 50 crore: Consent to Operate and renewal — INR 100000; Total investment exceeding Rs 50 crore but not Rs 100 crore: Consent to Establish — INR 300000; Total investment exceeding Rs 50 crore but not Rs 100 crore: Consent to Operate and renewal — INR 200000; Total investment exceeding Rs 100 crore but not Rs 200 crore: Consent to Establish — INR 500000; Total investment exceeding Rs 100 crore but not Rs 200 crore: Consent to Operate and renewal — INR 300000; Total investment above Rs 200 crore: Consent to Establish — INR 700000; Total investment above Rs 200 crore: Consent to Operate and renewal — INR 500000 Statute: The Water (Prevention and Control of Pollution) Act, 1974, section 25; the Air (Prevention and Control of Pollution) Act, 1981, section 21 Last session's note said the Meghalaya State Pollution Control Board's own domain 'was not located'. It is megspcb.gov.in, and the Board's Online Consent Management and Monitoring System is at megocmms.nic.in; both render. The complete eleven-row fee table was read from the Board's own notification No. MPCB/TB-2(Pt-I)A/2007-08/190 dated Shillong 17 March 2008, served from megocmms.nic.in. Note the structural point a founder needs: unlike Maharashtra, Meghalaya charges a DIFFERENT and lower amount for Consent to Operate than for Consent to Establish at every slab, and the jump at the Rs 50 lakh to Rs 1 crore band is steep (CTE rises from Rs 12,000 to Rs 50,000).

Question 3

Shops & Establishment Registration — Rajasthan

Accepted Answer

Applies to shops and commercial establishments in Rajasthan under the state Act; the authority's fee page does not itself state a minimum-employee threshold for when registration becomes mandatory. Threshold: Fee is banded by employee count starting at 11 workers; the page read does not specify the minimum count that triggers mandatory registration or any exemption criteria. Fee basis: slab by number of employees (lifetime registration fee) Slabs: 11-50 employees — INR 20000; 51-100 employees — INR 50000; 101+ employees — INR 150000 Renewal: Lifetime (registration is not periodically renewed at these fee bands) Deadline: 100% penalty levied after 30 days past due registration date; same penalty structure applies to renewal where applicable Statute: Rajasthan Shops and Commercial Establishments Act, 1958 e-filing, e-payment and e-submission are mandatory; no hard copies accepted. Modification fee equals the difference between the fee for the new employee band and the fee already paid. The source page did not show a fee band for 0-10 employees; other reporting states a 2025 rule change confining mandatory registration to establishments with 11+ workers, but that specific rule change was not itself read on an authority page and is not recorded as verified here.

What is the difference between the TM symbol and the R symbol?

Professional Tax Registration — Gujarat

Pollution control consent — Meghalaya

Shops & Establishment Registration — Rajasthan

Labour Welfare Fund — Andhra Pradesh

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