Karnataka Tax On Professions, Trades, Callings And Employments (Removal Of Difficulties) Order, 2020

Karnataka Tax On Professions, Trades, Callings And Employments (Removal Of Difficulties) Order, 2020

The Government of Karnataka vide order No.FD 03 CPT 2020 has extended the monthly PT contribution due date for the month of March 2020 from the existing date of 20th April 2020 to 20th May 2020 and the due date for payment of enrollment tax has been extended from the existing date of 30th April 2020 to 30th May 2020

Notification

R.N.I. No. KARBIL/2001/47147 POSTAL REGN. No. R P/KA/BGS/2202/2017-19
Licensed to post without pre-payent WPP No. 297

REMOVAL OF DIFFICULTIES ORDER (01 /2020)

GOVERNMENT OF KARNATAKA

No. FD 03 CPT 2020

Karnataka Government Secretariat, Vidhana Soudha,
Bengaluru, dated: 16.04.2020.

REMOVAL OF DIFFICULTIES ORDER (01 /2020)

WHEREAS, sub-section (1) of section 6-A of the Karnataka Tax on Professions, Trades, Callings and Employments Act, 1976 (Karnataka Act 35 of 1976) (hereafter in this Order referred to as the said Act) mandates every employer registered under this Act to furnish, within twenty days of expiry of the month, a statement showing therein the salary and wages paid by him and the amount of tax deducted by him in respect thereof during the month immediately preceding that month.

Whereas, sub-section (1) of section 10 of the said Act mandates every enrolled person to pay the tax payable by him under the said Act and file his return before the assessing authority, in such form as may be prescribed. Sub-section (2) of section specifies that the enrolled persons shall make the payment of tax due for each year asunder:

(a) in respect of a person who stands enrolled before the commencement of a year	Before the 30 April of that year
(b) in respect of a person who is enrolled after the commencement of a year	Within One month from the date of enro

Whereas due to the pandemic of Corona Covid-19 virus and the consequential lock down, it has become difficult to for the registered persons and enrolled persons to file the returns and make payment of tax within the time limit specified above and there is a requirement to remove this difficulty by extending the time limit for filing of there turns and making such payment.

WHEREAS section 34 of the said Act provides that in case any difficulty arises in giving effect to the provisions of this Act, the Government may, by notification, make such provisions, not in consistent with this Act, as appears to it to be necessary or expedient forre moving the difficulty.

NOW, THEREFORE, in exercise of the powers conferred by section 34 of the Karnataka Tax on Professions, Trades, Callings and Employments Act, 1976, the Government of Karnataka, hereby makes the following Order, to remove the difficulties, namely:––

Short title.––This Order may be called the Karnataka Tax on Professions, Trades, Callings and Employments (Removal of Difficulties) Order,2020.

For the removal of difficulties, the following are that,-

In section 6-A of the said Act, in sub-section(1), after the proviso, the following proviso shall be inserted, namely:-

“Provided also that for the month of March 2020, the statement shall be submitted on or before 20thday of May, 2020.”

In section 10 of the said Act, in sub-section (2), the following provision shall be inserted,namely:-

“Provided that for the financial year 2020-21, in respect of a person who stands enrolled before the commencement of the said year, the payment of the amount of tax due shall be paid before the 30th day of May,2020.” 

By Order and in the name of 

the Governor of Karnataka,

(K.SAVITHRAMMA)

Under Secretary to Government, 

Finance Department (C.T.-1)

Statutes Provisions :- 

The Karnataka Tax on Profession, Trades, Callings and Employments Act, 1976

Section 6A. Payment of tax in advance.- 

(1) Every employer registered under this Act, shall furnish to the assessing authority within twenty days of the expiry of a month, a statement in the prescribed form, showing therein the salary and wages paid by him and the amount of tax deducted by him in respect thereof during the month immediately preceding that month. 

Provided further that the specified class of employers as may be notified by the Commissioner shall submit the statement in the prescribed form, electronically through internet in the manner specified in the said notification.