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Profession Tax, Directorate of Commercial Taxes,Government of West Bengal. E-Services. Enrolment · Registration · Govt. Office ID Return · e - Payment FORM III [See Rule 12] Return of tax payable by a registered employer under the West Bengal State Tax on Professions, Trades, Callings and Employments Act, 5 Feb 2020 Professional Tax is levied on all professions, trades, and employments However, in general, a professional tax may be paid either online/offline. of professional tax, Rs 1000 – Rs 2000 penalty for delay in filing the return What are the provisions for filing of a return by a person in the “registered” category as per the P tax Act? challan/DD/Cheque/e-payment in proof of payment of the full amount of tax due on or Note : A Person has to pay the profession tax annually. How do I understand my liability to tax under the Profession Tax Act? du. Profession Tax Forms Form 5-AA, Return Of Tax Payable By An Employer Form 5-C, Application For Grant Permission To File Consolidated Return.