PT-WB-CERT-2025 — Professional Tax Compliance Certificate under the ₹30,000 test (West Bengal)
The same certificate as section 15(1a) required it until 7 August 2026: from a registered employer that paid or was liable to pay ₹30,000 or more in professional tax for the year, within seven months of the year end. The year to 31 March 2026 closed under that test, so its certificate, due 31 October 2026, may still be owed on it. Lawzer cannot see the tax paid, so it asks every West Bengal employer below ₹10 crore turnover with eleven or more employees; one whose tax for 2025-26 was under ₹30,000 owes none.
- Due
- 31 Oct each year — no longer owed for periods from 2026-04-01
- Frequency
- Annual
- If it lapses
- The Act names no penalty for the certificate itself
- Statutory reference
- S.15(1a), West Bengal State Tax on Professions, Trades, Callings and Employments Act 1979, before the West Bengal Finance Act 2026; rule 12B, West Bengal State Tax on Professions, Trades, Callings and Employments Rules 1979
Where this date comes from
- The instrument
- S.15(1a), West Bengal State Tax on Professions, Trades, Callings and Employments Act 1979, before the West Bengal Finance Act 2026; rule 12B, West Bengal State Tax on Professions, Trades, Callings and Employments Rules 1979
- 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chartered accountant can record that they have checked it, against the rule as it read on the day — and that record is withdrawn automatically if the rule later changes.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-WB-CERT-2025 binds an entity:
- professional tax registered
- turnover below ₹10.00 Cr
- 11 or more employees
- levied in West Bengal
- Usually owned by:
- Accountant
- Typical effort:
- 3 hours
Common questions
- When is PT-WB-CERT-2025 due?
- 31 Oct each year — no longer owed for periods from 2026-04-01.
- Who has to file PT-WB-CERT-2025?
- It applies to professional tax registered, turnover below ₹10.00 Cr, 11 or more employees and levied in West Bengal.
- What is the penalty for filing PT-WB-CERT-2025 late?
- The Act names no penalty for the certificate itself
Get told before PT-WB-CERT-2025 is due
We will email you a week before the next one, and before each one after that.
One email per occurrence of PT-WB-CERT-2025, 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.