Sector × state compliance
Professional Tax Registration & Payment for Restaurant / food service Businesses in Kerala
Profile-specific applicability of Professional Tax Registration & Payment for a restaurant / food service unit in Kerala, with citation and deadline.
Definition
Professional Tax Registration & Payment for Restaurant / food service businesses in Kerala: how the obligation applies, where to file, and the penalty for default.
- SourceState Profession Tax Acts (Maharashtra 1975; Karnataka 1976; Tamil Nadu Municipal Act etc.); Constitutional ceiling Rs 2,500 per person per year (Art 276) — Sec 4 (registration)mahagst.gov.in
What it means in practice
A restaurant / food service unit (NIC 56) operating in Kerala typically triggers Professional Tax Registration & Payment because of the business's operating model, scale and location.
The day-to-day administering authority will be the Kerala Labour / Commercial Tax Department.
- SourceState Profession Tax Acts (Maharashtra 1975; Karnataka 1976; Tamil Nadu Municipal Act etc.); Constitutional ceiling Rs 2,500 per person per year (Art 276) — Sec 4 (registration)mahagst.gov.in
Does Professional Tax Registration & Payment apply to a restaurant / food service business in Kerala?
Deadlines and penalty
Cadence: annual
Penalty for default: Late registration: penalty Rs 5/day (Maharashtra) or 10% of tax (Karnataka). Non-payment attracts interest at notified rates.
Citations
- SourceState Profession Tax Acts (Maharashtra 1975; Karnataka 1976; Tamil Nadu Municipal Act etc.); Constitutional ceiling Rs 2,500 per person per year (Art 276) — Sec 4 (registration)mahagst.gov.in