(1) Every employer not being an officer of Government liable to pay tax under section 4 shall obtain a certificate of registration from the prescribed authority in the prescribed manner.
Registration and enrolment.
(2) Every person liable to pay tax under this Act (other than a person earning salary or wages, in respect of whom the tax is payable by his employer), shall obtain a certificate of enrolment from the prescribed authority in the prescribed manner.
(3) The prescribed authority shall mention in every certificate of enrolment the amount of tax payable by the holder according to Schedule I, and the date by which it shall be paid, and such certificate shall serve as a notice of demand for purposes of section 10.
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1. Sub-sections (3) and (4) were added by Guj. 14 of 1989, s.2(2).
2. These words were substituted for the words "State Government" by Guj. 10 of 2008, s.4(3).
3. Sub-section (5) was inserted, ibid., s.4(4).
4. This proviso was inserted by Guj. 17 of 1977, s.3.
4 The Gujarat State Tax on Professions, Trades, Callings and Employments Act, 1976. [1976: Presi. 11
(4) Every employer or person required to obtain a certificate of registration or enrolment shall, within such period as may be prescribed, or, if he was not engaged in any profession, trade, calling or employment on the date of the commencement of this Act, within such period from the date of commencement of his profession, trade, calling or employment, 1[ or, as the case may be, within such period from the date of his becoming liable to pay tax] as may be prescribed, or, in respect of a person referred to in sub-section (2), within such period from the date of his becoming liable to pay tax at a rate higher or lower than the one mentioned in his certificate of enrolment as may be prescribed, apply for a certificate of registration or enrolment, or a revised certificate or enrolment, as the case may be, to the prescribed authority in the prescribed form, and the prescribed authority shall, after making such inquiry as may be necessary within thirty days of the receipt of the application (which period in the first year from the commencement of this Act shall be extended to ninety days), if the application is in order, grant him such certificate.
(5) Where an employer or a person liable to registration or enrolment 2[has without reasonable cause failed] to apply for such certificate within the required time, the prescribed authority may, after giving him a reasonable opportunity of being heard, impose a penalty not exceeding twenty rupees for each day of delay in case of an employer and not exceeding 3[ten rupees] for each day of delay in case of others.
(6) Where an employer or a person liable to registration or enrolment has deliberately given false information in any application submitted under this section, the prescribed authority may, after giving him a reasonable opportunity of being heard, impose a penalty not exceeding one thousand rupees.
Returns. 6. 4[(1) Every employer registered under this Act shall furnish to the prescribed authority a return in such form, for such periods and by such dates as may be prescribed, showing therein the salaries and wages paid by him and the amount of tax deducted by him in respect thereof :
Provided that the Commissioner may, subject to such terms and conditions as may be prescribed, exempt any such employer from furnishing such return or permit any such employer,-
(i) to furnish them for such different periods, or
(ii) to furnish a consolidated return relating to all or any of the places of work of the employer in the State where such employer ordinarily carries on his employment, for the said period or for such different periods, as he may direct, to the prescribed authority.]
(2) Every such return shall be accompanied by a treasury challan or any other document as may be prescribed in proof of payment of full amount of tax due according to the return, and a return without such proof of payment shall not be deemed to have been duly filed.
(3) Where an employer 5[has without reasonable cause failed] to file such return within the required time, the prescribed authority may, after giving him a reasonable opportunity of being heard, impose upon him a penalty not exceeding 6[ten rupees] for each day of delay.
Assessment of employers.