(1) About Professional Tax Department:

Professional Tax Department is responsible for assessing and collecting of Professional Tax from the person liable to pay such tax as per the Gujarat State Tax on Professions, trades, callings and employment Act, 1976 within the city limit of Jamnagar.

(2) About Professional Tax:

Professional tax is a mandatory state-level tax levied on salaried individuals, self-employed professionals, and business owners.

Every person engaged in any profession, trade, calling or employment in Jamnagar is liable, including individuals, HUFs, firms, companies, association, Societies etc.

(3) Registration and Enrollment:

EC (Enrollment Certificate):
Self-employed individuals, freelancers, and business owners who operate independently or jointly must obtain a Profession Tax Enrolment Certificate within 60 days of establishment of their business.

RC (Registration Certificate):
Employers must obtain a Profession Tax Registration Certificate where Employer is disbursing salary to an employee on regular basis. The Registration should be obtained within 60 days from the date of liability to pay tax.

1. The maximum liability is capped at ₹2,400 per year For EC.

2. For employees, the employer is responsible for deducting the tax directly from salary and remitting it to the Municipal Corporation. The monthly tax slab is as follows.

Monthly Salary / Wages	Professional Tax (Per Month)
Up to ₹12,000	Nil
₹12,000 and above	₹200

(4) Professional Tax in Gujarat - Due Date:

Number of employee in the business	Frequency	Due date
Less than 20 employees	Monthly / Quarterly / Yearly	Within 15 days of the end of Previous Quarter
More than 20 employees	Monthly	Within 15 days of the end of months

(5) List of Documents for Registration:

• Memorandum Of Association & Articles Of Association
• PAN Card
• Lease Agreement
• Passport size photo of Owner / Manager
• House Tax Bill
• Company PAN Card Copy
• Authorisation Letter
• Shop License / Food Licence / Factory Licence
• All documents with stamp and sign by Owner / Manager

(6) Various Professional Tax Forms:

Sr No.	Category of Assessee	Type of forms
1	Employers’ Registration	Form-1
2	Application for a certificate of Enrolment / Revision of certificate of Enrolment	Form-3
3	Monthly return of Professional tax payable by Employer	Form-5