Every person or every establishment in the respective State liable to pay Tax (other than person earning salary or wage) shall obtain the Certificate of Enrolment in the prescribed Form from the Profession Tax authority.
The application of Enrolment Registration to be submitted within 30 days of the establishment coming in the existence or person becoming liable to pay Tax.

The amount of Tax due from enrolled persons for each year as specified in Enrolment Certificate, shall be paid on or before the due date as mentioned in against each States.         

The employer shall deduct the tax from the salary of the employees as per the slab and rates of tax specified for each State. The tax so collected from the employees salary shall be deposited in the Return-Cum-Challan Form, prescribed for the purpose within 30 days of the expiry of the wage period.

If a person or an establishment who has to apply for Certificate of Enrolment or Registration has more than one place of work, within the State, shall make a single application only, in respect of all place of work. In the application for Enrolment or Registration a name of only one place of work to be mentioned as principal place of work and submit the application to the authority in whose jurisdiction the principal place of work is situated.