Punjab State Development Tax Rules, 2018

Background:

On 16th April 2018 Governor of Punjab gave assent to new act called THE PUNJAB STATE DEVELOPMENT TAX ACT, 2018, then on 19th April 2018  by its Notification in the Official Gazette of Punjab Government

This act come into force from the date of its notification i.e. 19th April 2018.

In the Notification dated 19th April 2018 only Act was introduced, now on 20th Sept 2018 Rules for carrying out the purposes of the said Act is Published.

Notification Number for these Rules: No.G.S.R.71/P.A.11/2018/S.23/2018

Date of Notification:  14th Sept 2018

Date of publication in the Official Gazette:   20th Sept 2018

PUNJAB STATE DEVELOPMENT TAX ACT, 2018

Punjab State Development Tax Act, 2018 has 24 Sections and 1 Schedule

Now 21 Rules are published

And 14 Forms are published

RULES

Notifications No.G.S.R.71/P.A.11/2018/S.23/2018 dated 14th Sept 2018

In exercise of the powers conferred by Section 23 of the Punjab State Development Tax Act, 2018 (Punjab Act No.11 of 2018), and all other powers enabling him in this behalf, The Governor of Punjab, Is pleased to make the following rules for carrying out the purposes of the said Act.

Official Website to Download the Rules :  http://www.punjab.gov.in/ under the heading Acts, Rules and Notifications

Rule Wise Summary

Rules

No.

Particular Section Related Detail
1 Short title   These rules may be called the Punjab State Development Tax Rules, 2018
1 Commencement   These Rules shall come into force on and with effect from the date of their publication in the Official Gazette

i.e. 20th Sept 2018

Act is applicable from 19th April 2018

2 Definitions   In these rules, unless the context otherwise requires:

Act: means the Punjab State Development Tax Act, 2018

Form: means a Form appended to these rules

Place of work: in relation to a person or employer means the place where such person or employer ordinarily carries on his profession, trade, calling or employment

Section: means a section of the Act

Treasury: in respect of a person or an employer enrolled or registered within the jurisdiction of a designated officer, means the branch of a scheduled bank transacting business of the Government of Punjab or any Government

Treasury or sub-treasury, as the case may be, located within the jurisdiction of the said officer.

3 Grant of Certificate of Registration Section No.6 1) An application for obtaining a certificate of registration under sub-section (1) of section 6[EMPLOYER] shall be made in Form PSDT-1.

2) An application for obtaining a certificate of enrolment under sub-section (2) of section 6[Other Person] shall be made in Form PSDT-2

3) Where an employer or person has more than one place of work within the State of Punjab, he shall make a single application in respect of all such places, declaring therein one of such places as the principal place of work and others as additional places of work for the purpose of these rules.

4) An application for registration or enrolment shall be submitted in Form PSDT-1 or PSDT-2, as the case may be, either Electronically or through an Agency authorised by the Government.

5) On receipt of application from the employer for registration, a Temporary registration number shall be issued immediately either electronically or through an agency authorized by the Government

6) The authorized agency or electronically these applications for registration forwarded to the designated officer for processing

7) The Designated Officer shall, if satisfied that the application is in order and the necessary particulars have been furnished, grant Permanent Registration Number

Applicant Registration Applied in  Form No Certificate of Registration Issued by Officer in Form No.
Employer Form PSDT-1 Form PSDT-3
Other Person Form PSDT-2 Form PSDT-4

8)The Designated officer may demand additional information from the applicant as may be considered necessary

9) If a person is simultaneously engaged in employment of more than one Employer such person shall furnish a certificate to each of his employer in Form PSDT- 5 to the effect that he shall get enrolled under the Act and pay the tax himself or the person shall choose any one employer for the purpose of payment of tax under the Act and furnish this information to other employers and the designated officer in Form PSDT-5.

4 Amendment of certificate of registration or enrolment Section No.6 Application for the Amendment of certificate of registration or enrolment is to be submitted to Designated Officer.
5 Intimation regarding cessation of liability to pay tax Section No.6 In the event of cessation of liability to pay tax because of closure of business or for any other reason

an intimation in writing to that effect to the designated officer within 30 days of the cessation of liability to pay tax

6 Cancellation of certificate Section No.6 On receipt of an intimation under rule 5 registration or enrolment number cancelled by the designated officer after satisfying himself that the liability to pay tax has ceased
7 Exhibition of certificate Section No.6 Display of Registration or Enrolment Number  at Place of Work
8 Issue of a duplicate copy of certificate Section No.6 If a certificate of registration or enrolment is lost, destroyed

or defaced or becomes illegible then the holder of the certificate shall apply for duplicate copy after payment of fee of Rs.50/-

9 Shifting of place of work Section No.6 If the holder of certificate of registration or enrolment, as the case may be, in one area, shifts his place of work to another area, he shall within 15 days of such shifting, give notice thereof to the designated officer by whom the certificate was issued and shall, at the same time, send a copy of such notice to the designated officer exercising Jurisdiction over the area to which the place of work is being or has been shifted.
10 Furnishing of returns and payment of tax by Employer Section No.7 Every Employer registered under the Act, shall furnish Annual Return in  Form PSDT-6 for the financial year on or before the 30th  day of April of the following financial year.

Payment of Tax as per Rule No.12(1)

11 Furnishing of return and payment of tax by persons Section No.7 Every Enrolled person required to furnish return under shall furnish annual return in Form PSDT-7 to the designated officer along with a copy of challan as proof of payment of tax
12 Deduction of tax by employers from the salaries and wages Section No.10 1)Every employer, other than an officer of the Central Government or a State Government responsible for deduction of the due amount of tax from the salary or wages of the employees as defined in clause (e) of Section 2, shall Deduct Every quarter from the salaries or wages payable to the employees, an amount specified in the Schedule i.e Rs. 200/- per month its means Rs.600/- per Qtr

2) In the case of the employees of the Central Government or a State Government, the drawing and disbursing officer shall be responsible for the deduction of the amount of tax

13 Employer to keep account of deduction of tax from the salary of the employees Section No.10 Every employer responsible to deduct and pay tax, shall maintain a register in which the amount of salary and wages paid to each ofthe employees in his employment and the amount deducted from the salary and wages of the employee on account of tax, shall be entered.
14 Method of payment Section No.10 Every employer and every person shall deposit the amount of tax, penalty or any other amount due from or imposed upon him direct into the treasury Challan Form No: PSDT-8

Head of Payment: 028-Other Taxes on Income and Expenditure B-Taxes on Professions, Trade, Callings and Employments

The challan shall be in quadruplicate.

15 Notice for giving reasonable opportunity Section No.6,7,10 Notice for giving reasonable opportunity hall be issued by the designated officer in Form PSDT-9

  • For Non registration
  • False Information
  • Non filling of Returns
  • Non Payment of Tax
16 Notice under sections 8, 9 and 15 Section No.8,9,15 Notice under Section 8(3) Shall be issued in From PSDT-10

Notice under Section 8(4),9(3),15 Shall be issued in From PSDT-11

17 Order of assessment/re-assessment Section No.8,9,15 Order of Assessment in Section No.8 or 9

Order of Re-Assessment in Section No.15

shall be passed in Form PSDT-12.

18 Notice of demand Section No.8,9,11, 12,14,15 The notice of demand relating to any tax, interest

or penalty payable in consequence of any order passed or in pursuance of any provision of the Act, shall be issued by the designated officer in Form PSDT-13

19 Appeal Section No.13 An Appeal under Section 13 shall be made in Form PSDT-14
20 Service of Notices Sections 5, 6,7, 8,9, 10, 11, 12, 14, 15, 16, 17, 19 and 20 Notices may be served by any of the following Methods:

i)By delivering or tendering a copy of the notice to the addressee or Adult member of family or to Employer

ii)Through E-Mail

iii)By Post

21 Use of Electronic Media Sections 5, 6, 7,8, 9, 10, 11, 12,13, 14, 15, 16, 17,18, 19, 20 and 21 The Commissioner may by an order direct the use of Electronic medium for any or all of the following purposes, namely :-

(i) Filing of any form, return, application, declaration or any other document;

(ii) creation, retention or preservation of records;

(iii) issue or grant of any form, including orders and certificates; and

(iv) receipt of tax, interest, penalty or any other payment or refund of the same through Government treasury or authorized bank.

FORMS

S.No. Form No. Form Used for:
1 PSDT-1 An application for obtaining a certificate of Registration under sub-section (1) of section 6[EMPLOYER]
2 PSDT-2 An application for obtaining a certificate of Enrolment under sub-section (2) of section 6[Other Person]
3 PSDT-3 Designated Officer issued permanent registration number to the person employed in Form no.PSDT-1 i.e. to the Employer
4 PSDT-4 Designated Officer issued permanent registration number to the person employed in Form no.PSDT-2 i.e. to the Other Person
5 PSDT-5 If One Person employed with more than one employer then such person shall furnish a certificate to each of his employer to the effect that he shall get enrolled under the Act and pay the tax himself or the person shall choose any one employer for the purpose of payment of tax under the Act and furnish this information to other employers and the designated officer in Form PSDT-5
6 PSDT-6 Annual Return form for Employer
7 PSDT-7 Every enrolled person required to furnish return under this form
8 PSDT-8 Challan for Payment of Tax, Penalty or any other amount
9 PSDT-9 Notice for giving reasonable opportunity issued by Designated officer
10 PSDT-10 Notice under sections 8(3)
11 PSDT-11 Notice under Section 8(4),9(3),15
12 PSDT-12 Order of Assessment/Re-assessment
13 PSDT-13 Notice of demand
14 PSDT-14 Appeal

Compiled by: CA Nitin Arora, Jalandhar, Punjab, India, Contact:  90412-90416, WhatsApp: 98157-98294, Email: canitinarora89@gmail.com

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3 Comments

  1. RAJNESH KUMAR GUPTA says:

    In the Registeration form Income for the Previous Year means Gross Total Income from all Sources or Income from Business only and Previous Year means F.Y. 2016-17 or F.Y. 2017-18. Please Clarify.

  2. Paras says:

    A company registered as an employer to deduct tax of its emplyees, whether the company is required to enroll itself for payment of tax on its own income ??

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