PT-ANNUAL-GJ — Professional Tax Annual Return (Gujarat)
Annual return in Form 5-AA by an employer that had no more than twenty employees in the previous year, within fifteen days of the year end: by 15 April. Its tax is paid quarterly, within fifteen days of each quarter. A larger employer files monthly returns instead; one the Commissioner has allowed to file annually files Form 5-A before the end of April.
- Due
- 15 days after financial year end
- Frequency
- Annual
- If it lapses
- Penalty prescribed by the state, typically ₹300–₹5,000
- Statutory reference
- Rule 11-A, Gujarat State Tax on Professions, Trades, Callings and Employments Rules 1976
Where this date comes from
- The instrument
- Rule 11-A, Gujarat State Tax on Professions, Trades, Callings and Employments Rules 1976
- The authority
- The relevant State government
Mallah Software Services Private Limited has not independently verified this against the gazette. The citation above is the instrument this date is taken from, and it is exact enough for a professional to check. Inside Lawzer a company secretary or chartered accountant can record that they have checked it, against the rule as it read on the day — and that record is withdrawn automatically if the rule later changes. A date nobody has checked says so.
Who has to file it
Every one of these has to hold before PT-ANNUAL-GJ binds an entity:
- professional tax registered
- fewer than 20 employees
- levied in Gujarat
- Usually owned by:
- Accountant
- Typical effort:
- 1.5 hours
Common questions
- When is PT-ANNUAL-GJ due?
- 15 days after financial year end. It falls due once a year.
- Who has to file PT-ANNUAL-GJ?
- It applies to professional tax registered, fewer than 20 employees and levied in Gujarat.
- What is the penalty for filing PT-ANNUAL-GJ late?
- Penalty prescribed by the state, typically ₹300–₹5,000
Get told before PT-ANNUAL-GJ is due
We will email you a week before the next one, and before each one after that.
One email per occurrence of PT-ANNUAL-GJ, and nothing else — no newsletter, no other obligations, and your address is never sold or passed on. We send a link to confirm first, and nothing goes out until you follow it. Every message has a one-click link to stop. See the Privacy Policy.
This is the standing statutory position. The government extends deadlines often, and an extension is not reflected here until the rule is updated. Mallah Software Services Private Limited is a software company and not a firm of company secretaries or chartered accountants — nothing here is legal, tax or secretarial advice. Confirm the date with your professional before relying on it. See the Professional Disclaimer.