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.
PUNJAB GOVT. GAZ. (EXTRA), SEPTEMBER 20, 2018 (BHDR 29, 1940 SAKA) 2024 Sections 5, 6, 7, 8, 9, 10, 11, 12, 13, 14, 15, 16, 17, 18, 19, 20 and 21 FORM PSDT- 1 [See rule 3(1)] Application for registration (for employers) To, The Designated Officer, ......................................
I, hereby apply for a certificate of registration under The Punjab State Development Tax Act, 2018 as per particulars given below :- Name of the applicant Address of the principal place of work (building/street/ road/municipal ward/ town/ city /tehsil /district) Status of the person signing the form (Whether proprietor / partner /principal / officer/ agent /manager / director/ secretary) Name of the employer Class of the employer (whether individual /firm/ company /corporation/ society /club / association) If registered under the Punjab GST Act, 2017/ Central GST Act, 2017, the number of registration certificate Names and addresses of other places of work in Punjab PAN AADHAR e-mail id Contact No.
The above statements are true to the best of my knowledge and belief.
Place.......................... Signature.................................
Date..........................
Status.......................................
*Strike out whichever is not applicable.
PUNJAB GOVT. GAZ. (EXTRA), SEPTEMBER 20, 2018 (BHDR 29, 1940 SAKA) 2025 ACKNOWLEDGEMENT (Particulars of name and address to be filled in by the applicant) Received an application for registration in Form PSDT- 1.
From :- Name of the applicant...........................
Full postal address...............................
Place..........................
Date........................... Signature of the officer/official of Designated Bank PUNJAB GOVT. GAZ. (EXTRA), SEPTEMBER 20, 2018 (BHDR 29, 1940 SAKA) 2026 FORM PSDT-2 [See rule 3(2)] Application for certificate of enrolment (for persons) To, The Designated Officer, ............................................................
I, hereby apply for a certificate of registration under The Punjab State Development Tax Act, 2018 as per particulars given below :- Name of the applicant Profession/ trade/ calling Address of the principal place of work (building /street/road/municipal ward/ town/city/tehsil/district).
Date of commencement of profession / trade/ calling Average number of employees during a year employed in the establishment Average number of workers during a year.
Annual gross turnover Income during the previous year If carrying on a profession, trade or calling other than agriculture in addition to an employment, the particulars thereof or if simultaneously engaged in employment of more than one employer, the names and addresses of all such employers and the monthly salary received from each of them.
Names and addresses of additional places of work if any, in the State of Punjab If registered under the Punjab GST Act, 2017/ Central GST Act, 2017 the number of the registration certificate The above statements are true to the best of my knowledge and belief.
Place.......................... Signature.................................
Date..........................
Status.......................................
*Fill in whichever is applicable.
PUNJAB GOVT. GAZ. (EXTRA), SEPTEMBER 20, 2018 (BHDR 29, 1940 SAKA) 2027 ACKNOWLEDGEMENT (Particulars of name and address to be filled in by the applicant) Received an application for registration in Form PSDT-2.
From :- Name of the applicant...........................
Full postal address...............................
Place..........................
Date........................... Signature of the receiving officer PUNJAB GOVT. GAZ. (EXTRA), SEPTEMBER 20, 2018 (BHDR 29, 1940 SAKA) 2028 FORM PSDT– 3 [See rule 3(7) and 3(8)] Certificate of registration (for employers) No.________________ This is to certify that the proprietor/partner /principal/ officer/agent/manager/head of the office of the establishment/firm/club/ association/society/corporation/company known as __________and located at ______has been registered as an employer under The Punjab State Development Tax Act, 2018. The holder of the certificate has additional place of work at the following address :-
1.___________________
2.___________________
3.___________________ Seal;
Place.......................... Signature.................................
Date.......................... Status......................................
FORM PSDT-4 [see rule 3(7) and 3(8)] Certificate of enrolment (for persons) No. _______________ District ___________________ This is to certify that _________________ engaged in * profession/ trade/calling known as ________________ */simultaneously in a profession, trade or calling other than agriculture in addition to employment with the principal place of work located at _____________has been registered under The Punjab State Development Tax Act, 2018. The holder of this certificate has additional places of work at the following addresses –
(1) ___________ _________________
(2) ___________________________
(3) __________________________
(4) ___________________________ Seal Place_________________ Date........................... Signature Designation *Strike out whichever is not applicable PUNJAB GOVT. GAZ. (EXTRA), SEPTEMBER 20, 2018 (BHDR 29, 1940 SAKA) 2029 FORM PSDT- 5 [See Rule 3(9)] Certificate to be furnished by a person who is simultaneously engaged in employment of more than one employer I...................(Name of the person) engaged in employment with the following employers, namely :
Name of employer Address of the employer
(1) …………………… (1)……………………….
(2) …………………… (2)……………………….
(3) ................................. (3) ....................................
(4) ……………………. (4) ……………………….
And that I shall get myself registered and pay the tax/I have got myself registered under the registration certificate No.......dated.........and shall pay the tax/*have paid tax stated therein myself.
Place.........................
Date.......................... Signature *Strike out whichever is not applicable. _______________ PUNJAB GOVT. GAZ. (EXTRA), SEPTEMBER 20, 2018 (BHDR 29, 1940 SAKA) 2030 FORM PSDT- 6 [See Rule 10] Annual Return (for employer) Return of tax payable for the period from................................
to.........................
Name of the employer................................
Address..............................................................................................................
Registration certificate No.............................................................................
Number of employees Rate of tax per month Amount of tax deducted who are income tax payees Amount of tax payable ....................
Amount paid with challan No. and Date. ....................
The above statements are true to the best of my knowledge and belief.
Place......................... Signature.................................
Date.......................... Status.......................................
ACKNOWLEDGEMENT (Particulars of name and address to be filled in by the employer) Received a return for the period from.......................to........................with challan No....................dated.....................for Rs....................from,- Name of the employer...........................
Full postal address............................... .......................................
Place..........................
Date........................... Signature with full name and designation of the receiving official PUNJAB GOVT. GAZ. (EXTRA), SEPTEMBER 20, 2018 (BHDR 29, 1940 SAKA) 2031 FORM PSDT- 7 [See rule 11 (1)] Annual Return (for persons) Return of tax payable for the period from........................to...........................
Name of the person ........................................
Address ........................................
Registration certificate No. ........................................
Total income during the year Tax payable ........................................
Amount paid with challan No. and date. ........................................
The above statements are true to the best of my knowledge and belief.
Place.......................... Signature.................................
Date.......................... Status.......................................
ACKNOWLEDGEMENT (Particulars of name and address to be filled in by the person) Received a return for the period from.......................to........................with challan No....................dated.....................for Rs....................from,- Name of the person...............................
Full postal address...............................
Place..........................
Date........................... Signature with full name and designation of the receiving official PUNJAB GOVT. GAZ. (EXTRA), SEPTEMBER 20, 2018 (BHDR 29, 1940 SAKA) 2032 FORM PSDT– 8 [See rule 14(2)] Challan (Original – to be sent to the Designated Officer) The Punjab State Development Tax Act, 2018 (Head 0028-Other Taxes and Expenditure Sub-head 00-107) By whom Name, Address, Payment on account of Amount rendered Registration No. and case No. if any on whose behalf the money is paid 1 2 3 4
(a) tax according to Value return for the period Rs._____(in from _______ words) to _______ Rs.________
(b) tax demanded after assessment for the period from ________ to _______
(c) Penalty Total Rs.____________( in figures) Rs. ___________(in words) Date___________ Signature of the depositor (for use in the Treasury or the Bank)
1. Received payment of Rs. ________ (in figures) Rs. _______________ (in words)
2. Date of entry _________________ _______________ ________________ ____________ Treasury Accountant Treasury Officer PUNJAB GOVT. GAZ. (EXTRA), SEPTEMBER 20, 2018 (BHDR 29, 1940 SAKA) 2033 FORM PSDT– 8 [See rule 14(2)] Challan (Duplicate – to be retained in the Treasury) The Punjab State Development Tax Act, 2018 (Head 0028-Other Taxes and Expenditure Sub-head 00-107) By whom Name, Address, Payment on account of Amount rendered Registration No. and case No. if any on whose behalf the money is paid 1 2 3 4
(a) tax according to Value return for the period Rs._____(in from _______ words) to _______ Rs.________
(b) tax demanded after assessment for the period from ________ to _______
(c) Penalty Total Rs.____________( in figures) Rs. ___________(in words) Date___________ Signature of the depositor (for use in the Treasury or the Bank)
1. Received payment of Rs. ________ (in figures) Rs. _______________ (in words)
2. Date of entry _________________ _______________ ________________ ____________ Treasury Accountant Treasury Officer PUNJAB GOVT. GAZ. (EXTRA), SEPTEMBER 20, 2018 (BHDR 29, 1940 SAKA) 2034 FORM PSDT– 8 [See rule 14(2)] Challan (Triplicate – to be given to the payer for being sent to the Designated Officer) The Punjab State Development Act Act, 2018 (Head 0028-Other Taxes and Expenditure Sub-head 00-107) By whom Name, Address, Payment on account of Amount rendered Registration No. and case No. if any on whose behalf the money is paid 1 2 3 4
(a) tax according to Value return for the period Rs._____(in from _______ words) to _______ Rs.________
(b) tax demanded after assessment for the period from ________ to _______
(c) Penalty Total Rs.____________( in figures) Rs. ___________(in words) Date___________ Signature of the depositor (for use in the Treasury or the Bank)
1. Received payment of Rs. ________ (in figures) Rs. _______________ (in words)
2. Date of entry _________________ _______________ ________________ ____________ Treasury Accountant Treasury Officer PUNJAB GOVT. GAZ. (EXTRA), SEPTEMBER 20, 2018 (BHDR 29, 1940 SAKA) 2035 FORM PSDT– 8 [See rule 14(2)] Challan (Quadruplicate – to be given to the payer for his own use) The Punjab State Development Tax Act, 2018 (Head 0028-Other Taxes and Expenditure Sub-head 00-107) By whom Name, Address, Payment on account of Amount rendered Registration No. and case No. if any on whose behalf the money is paid 1 2 3 4
(a) tax according to Value return for the period Rs._____(in from _______ words) to _______ Rs.________
(b) tax demanded after assessment for the period from ________ to _______
(c) Penalty Total Rs.____________( in figures) Rs. ___________(in words) Date___________ Signature of the depositor (for use in the Treasury or the Bank)
1. Received payment of Rs. ________ (in figures) Rs. _______________ (in words)
2. Date of entry _________________ _______________ ________________ ____________ Treasury Accountant Treasury Officer PUNJAB GOVT. GAZ. (EXTRA), SEPTEMBER 20, 2018 (BHDR 29, 1940 SAKA) 2036 FORM PSDT-9 (See rule 15) Notice under section 6, 7 or 10 of The Punjab State Development Tax Act, 2018 Name____________ Address________ Registration No. ___________ Whereas, you being an employer/person liable to registration under subsection (1) or (2) of Section 6 of the Punjab State Development Tax Act, 2018 have wilfully failed to apply for the certificate within the time specified in subsection (4) of the said section and have consequently rendered yourself liable to penalty under sub-section (1) of Section 19 of the Act.
You being an employer/person liable to registration have given false information in the application for registration and have consequently rendered yourself to pay penalty under sub-section (2) of section 9 of the Act.
OR You being an employer required to file return under sub-section (2) of Section 7 have failed to file within the prescribed time return for the period _______ and have consequently rendered yourself liable to penalty under sub-section (3) of section 19 of the Act.
OR You being a registered person required to file return under sub-section
(1) of section 7 within the time specified have failed to file return for the period __________ within such time and have consequently rendered yourself liable to penalty under sub-section (3) of Section 19 of the Act.
OR You being a registered employer/person have failed to make payment of tax within the time specified in the notice of demand and have consequently rendered yourself liable to penalty under sub-section(4) of section 19 of the Act.
Now, therefore, you are hereby called upon to show cause personally or through a person authorised by you in writing in that behalf at _________________(Place) __________ (time) on _______ (date) that why the penalty should not be imposed upon you.
Further you are required to present yourself or through the authorised PUNJAB GOVT. GAZ. (EXTRA), SEPTEMBER 20, 2018 (BHDR 29, 1940 SAKA) 2037 person on the said date for being heard in this regard. You are also required to produce any evidence on which you rely in support of your objection on the aforesaid date.
Seal .......................................
Place..........................
Date........................... Signature with full name and designation of the receiving official PUNJAB GOVT. GAZ. (EXTRA), SEPTEMBER 20, 2018 (BHDR 29, 1940 SAKA) 2038 FORM PSDT-10 [See rule 16(1)] Notice under sub-section (3) of section 8 of The Punjab State Development Tax Act, 2018 Name____________ Address________ Registration No. ___________ Whereas I desire to satisfy myself that the return(s) filed by you in respect of the period from ________ to __________are correct and complete, you are hereby directed to appear in person or through an authorised person , at _______(place) __________(time) to produce evidence in support of the return (s) and particulars of accounts in respect of *employees employed under you/profession, trade or calling Seal .......................................
Place..........................
Date........................... Signature with full name and designation of the receiving official *Strike out whichever is not applicable.
PUNJAB GOVT. GAZ. (EXTRA), SEPTEMBER 20, 2018 (BHDR 29, 1940 SAKA) 2039 FORM PSDT-11 [See rule 16(2)] Notice under sub-section (4) of section 8, sub-section (3) of section 9 and section 15 of The Punjab State Development Tax Act, 2018 To, Name____________ Address________ Registration No. ___________ *You being an employer/person liable to obtain registration certificate under The Punjab State Development Tax Act, 2018 or you being registered employer/person liable to pay tax under the said Act, have failed to file return for the period from __________ to _________ and have thereby rendered yourself liable under sub-section (3) of Section 9 to be assessed to the best of judgment.
OR *You being an employer/person liable to pay tax under The Punjab State Development Tax Act, 2018 have not been assessed/have been under assessed for the period from ______ to _______ and have thereby rendered your order liable to be reviewed/ rectified under section 15.
Now, therefore, you are hereby called upon to show cause on ____________ why you should not be assessed or re-assessed to tax to the best of judgment. Further, you are hereby directed to attends in person or by person authorised by you in writing in that behalf before me and to produce particulars and accounts relating to the *employees employed under you/ profession, trade or calling in respect of the aforesaid period and any evidence on which you rely in support of your objection, at __________ (place) _______(time) _________ (date) and further required to present yourself or through an authorized agent person on the said place, date and time to be heard in this regard.
Seal .......................................
Place..........................
Date........................... Signature with full name and designation of the receiving official *Strike out whichever is not applicable PUNJAB GOVT. GAZ. (EXTRA), SEPTEMBER 20, 2018 (BHDR 29, 1940 SAKA) 2040 PUNJAB GOVT. GAZ. (EXTRA), SEPTEMBER 20, 2018 (BHDR 29, 1940 SAKA) 2041 FORM PSDT-12 (See rule 17) Order of assessment/re-assessment of an employee/person Name of the employer/ person ___________ Address of the employer/person ____________ Registration Certificate No. ______________ Period of assessment ___________ Assessment case No. _____________ As returned As determined No. of Rate of Tax Amount of No. of Rate of Tax Amount of employees tax to be employees tax to be who are deducted who are deducted income tax income tax payees payees 1 2 3 4 5 6 Amount of tax as returned Amount of tax as determined
2. Particulars of profession/trade/calling
3. Penalty under section
(i) _________
(ii) _________
(iii) _________
4. Total amount of tax/penalty
5. Amount paid alongwith returns
6. Balance payable/excess payment Seal .......................................
Place..........................
Date........................... Signature Designation______________ *Strike out whichever is not applicable PUNJAB GOVT. GAZ. (EXTRA), SEPTEMBER 20, 2018 (BHDR 29, 1940 SAKA) 2042 FORM PSDT-13 (See rule 18) Notice of demand for payment of tax/penalty To, Name____________ Address________ Registration No. ___________ *You have been assessed/your order No.________dated_______ has been reviewed/rectified under the Punjab State Development Tax Act, 2018.
* You having failed to pay the tax for the period ___________ to ________ has been determined under section 15 of the said Act.
You are hereby directed to deposit the following amount in the treasury within thirty days from the due date of receipt of the notice and send a copy of the receipt challan in token of such payment within ______________ days of the date of deposit.
(1) Tax assessed ---------------------
(2) Penalty _____________ Total _____________ Challan No. Date Amount
(1) .................. .............. . ...........
(2) .................. .............. . ...........
(3) .................. .............. ............
(4) .................. .............. ............
Net demand rupees ___________(in figures) ____________ (in words) Seal .......................................
Place.......................... Signature Date........................... Designation______________ *Strike out whichever is not applicable PUNJAB GOVT. GAZ. (EXTRA), SEPTEMBER 20, 2018 (BHDR 29, 1940 SAKA) 2043 FORM PSDT- 14 [See rule 20] Memorandum of appeal To, The Designated Officer ...............................................................
I, hereby appeal and furnish the necessary particulars :
(1) Registration Certificate No. .........................
(2) Name of the Employer/person .........................
(3) Style of profession/trade/calling .........................
(4) Address .........................
(5) Period involved under impugned order against which appeal is preferred.
.........................
(6) (a) Name of the authority who passed the impugned order .........................
(b) Date of order .........................
(c) Date of service of demand notice .........................
(d) Amount demanded :
(i) Tax .........................
(ii) Penalty .........................
Total .........................
(e) Amount of admitted tax .........................
(f) Amount paid :
(i) Tax .........................
(ii) Penalty .........................
Total .........................
(g) Amount in dispute .........................
(7) Grounds on which appeal has been preferred. .........................
A certified copy of the impugned order and a copy of challan in proof of payment of tax/penalty are enclosed. The above statements are true to the best of my knowledge and belief.
Place.......................... Signature.................................
Date.......................... Status.......................................
M.P. SINGH, Additional Chief Secretary and Financial Commissioner (Taxation) to Government of Punjab, Department of Excise and Taxation.
1603/9-2018/Pb. Govt. Press, S.A.S. Nagar