In exercise of the powers conferred by sub-sections (1) of Section 18 of The Bihar Tax on Professions, Trades, Callings and Employments Act, 2011 (Bihar Act 10, 2011), the Government of Bihar, vide Notification S.O. 68, dated 13th January, 2022 has amended the Bihar Professional Tax Rules, 2011 which shall come into force on the 13th January, 2022.

In Rule 3 of Bihar Professional Tax (Amendment) Rules, 2021, new sub-rules (5) and (6) are inserted. These are mentioned as below:

Sub – rule (5): Amendment/ Modification in Registration certificate

As per Rule 3(5)(a) of Bihar Professional Tax (Amendment) Rules, 2021; Where a change results in-

1. change of the Permanent Account Number, or the name as per such Permanent Account Number, or
2. the Tax Deduction and Collection Account Number, or the name as per such Tax Deduction and Collection Account Number, or
3. the jurisdiction of the circle, or
4. the name and style, or
5. the Goods and Services Tax Identification Number,

the employer shall apply for fresh registration.

Where there is any change as mentioned above, in the name of employer or deductor or date of liability, the employer shall, within a period of fifteen days of such change, submit an application electronically along with the documents relating to such change on the official web-site of the Commercial Taxes Department.

The prescribed authority shall, after due verification, approve the amendment and the amended certificate of registration shall be made available to the applicant on the official web-site of the Commercial Taxes Department {Rule 3(5)(b)}.

If the application or the documents submitted therewith are found to be deficient, the said authority shall reject the application and shall inform the applicant accordingly {Rule 3(5)(c)}.

Please note that when there is any change in mobile number, e-mail address, address of the place of the business or name of the firm, nature of profession or trade, it shall be updated by the employer through his own login at the official web-site of the Commercial Taxes Department.

Sub – rule (6): Cancellation of Registration certificate

As per Rule 3(6)(a), the employer seeking cancellation of his registration shall submit electronically an application, along with supporting documents by way of evidence in support thereof, on the official web-site of the Commercial Taxes Department within a period of thirty days of the occurrence of the event warranting the cancellation.

The prescribed authority shall, after due verification, approve or reject the application and shall inform the applicant accordingly {Rule 3(6)(b)}.

In Rule 4 of Bihar Professional Tax (Amendment) Rules, 2021, new sub-rules (4) and (5) are inserted. These are mentioned as below:

Sub – rule (4): Amendment/ Modification in Enrollment certificate

As per Rule 4(4)(a), if there is any change in the name of the assessee or the date of liability, the assessee shall, within a period of fifteen days of such change, submit an application electronically along with the documents relating to such change on the official web-site of the Commercial Taxes Department.

Please note that any change in mobile number, e-mail address, address of the place of the business or name of the firm, nature of profession or trade shall be updated by the tax assessee through his own login at the official web-site of the Commercial Taxes Department.

The prescribed authority shall, after due verification, approve the amendment and the amended Certificate of Enrollment shall be made available to the applicant on the official web-site of the Commercial Taxes Department {Rule 4(4)(b)}.

Where the application or the documents submitted therewith are found to be deficient, the said authority shall reject the application and shall inform the applicant accordingly {Rule 4(4)(c)}.

Sub – rule (5): Cancellation of Enrollment certificate

As per Rule 4(5)(a), the employer seeking cancellation of his enrollment shall submit electronically an application, along with supporting documents by way of evidence in support thereof, on the official web-site of the Commercial Taxes Department within a period of thirty days of the occurrence of the event warranting the cancellation

The prescribed authority shall, after due verification, approve or reject the application and shall inform the applicant accordingly {Rule 4(5)(b)}.

Conclusion:

The notification provides that the employer or assessee shall electronically submit application of fresh registration/enrollment within a period of fifteen days of any change in the name of employer or deductor or date of liability as prescribed under the rules whereas if any employer or assessee seeking cancellation of registration/ enrollment shall also submit an application electronically within a period of thirty days along with supporting documents at official web-site of the Commercial Taxes Department.

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