Entry 60 in List II (State List) of the Seventh Schedule to the constitution empowers the State Legislatures to make law relating to levy of tax on Professions, Trades, Callings and Employments. Accordingly the State Legislature empowered the local authorities to tax on professions, trades, callings and employments by incorporating that power in the statutes relating to local authorities.
   However, with a view to rationalize the levy and improve the collection of the tax, the State Legislature has enacted the Andhra Pradesh Tax on Professions, Trades, Callings and Employments Act, 1987 as a single comprehensive enactment for the purpose of levy and collection of profession tax instead of under different enactments and to entrusted the administration thereof to the Commercial Tax Department for effective collection.

I) Registration ( monthly payment of P Tax)
• Every employer who is liable to deduct tax from the salary of wages of the employees and pay the tax to the Department on behalf of the employees shall get himself “registered”,(except officers of the State Government and the Central Government )
Prescribed form of application is Form I
II) Enrolment ( Annual Payment of P Tax)
• Every assessee other than a person earning salary or wages in respect of whom tax is payable by his employer, liable to pay tax under the Act shall obtain a certificate of enrolment. The following persons are liable to get enrolled.
1) Employees falling under Entry 1 of the First Schedule; and
(a) also covered by any other entry or entries and the rate of tax under any such other entry is more than the rate of tax under Entry 1 and have furnished certificate in Form III; and
(b) are simultaneously engaged in employment under more than one employer, and have furnished certificate in Form IV; and
2) Persons failing under any of the entries 2 to 21. Prescribed form of application is Form II
Please see Schedule under P Tax for the schedule entries

The checklist of the documents required for P tax Registration is given below

The Registering authority for P Tax Registration is the DCTO of a circle.

Yes. If your Registration application is approved, a Tax Payer Identification Number will be issued. The P TIN is a 11 digit number with the first two digits as “36” indicating the State of Telangana. You will have to use this TIN for all Tax Purposes.
In case you are already a VAT dealer and are in possession of a valid TIN, the same number will be allotted for you under the Enrolment Category.
Please note that separate TINS will be issued for “Registration” and “Enrolment”

The Registration Certificate should be issued within 1 working day from the date of receipt of the application together with all supporting documents. This is in accordance with Rule ________of the Profession Tax Act & Rules.

1. Once you registration application is approved, the RC certificate will be scanned & Uploaded to the dealer login.
2. The dealer can initiate all his business activities on receipt of the scanned certificate.
3. The Original certificate shall be couriered/sent by RPAD to the premises of the dealer by the Registering Authority.

4. In case of any gap found in the registration application, the Registering authority may return the application to the dealer by recording the reasons in writing and provide the dealer 7 days of time to respond to the query. The dealer may resubmit the application after rectifying the defects noted.
5. In case of rejection of a registration application, the Registering Authority should issue a rejection order, by recoding the reasons for such rejection in writing.

It may be noted that there is no registration fee for PT/VAT/TOT/CST registration

No. You need not approach any office for annual renewal of the P tax registration. Once issued, the certificate is considered to be valid until cancelled.

Cancellation of certificate of enrolment:
• The certificate of enrolment may be cancelled by the assessing authority after he is satisfied that the assessee is dead or his liability to pay tax has ceased. Cancellation of certificate of registration:
• The certificate of registration may be cancelled by the assessing authority after he has satisfied that the employer to whom a certificate was granted has ceased to be an employer.

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