Gumasta Dhara is a local term used in Maharashtra and Gujarat for the Shop & Establishment Act License, which is mandatory for businesses, shops, and commercial establishments. It is issued by the Municipal Corporation of the respective state.
Retail shops, wholesalers, traders, and commercial establishments. Service providers such as agencies, consultants, and freelancers. LLPs, private limited companies, and factories.
PAN & Aadhaar of the proprietor/partners. Business address proof (electricity bill, rent agreement). Business incorporation certificate (for LLPs/companies)
Legal Compliance
Income Tax Deduction
Boosts Business Credibility
A Gumasta License is proof that your business is legally registered and recognized.
Required for opening a current bank account and applying for business loans.
Many authorities require a Gumasta License for GST registration and other trade-related approvals.
Easy Business Expansion
Avoids Hefty Penalties
Mandatory for Employers
Eligibility: Any person or business earning a certain amount as prescribed by the state laws.
Documents Required:
PAN card
Aadhaar card
Proof of business registration (if applicable)
Address proof (for self-employed or businesses)
Scope: Professional Tax is a tax on income and applies to employees, employers, and professionals, while the Gumasta License is a registration for commercial establishments and businesses.
Applicable Entities: PT is applicable to individuals and businesses generating income, whereas the Gumasta License applies mainly to businesses and commercial establishments.
No, Professional Tax is levied only in certain states like Maharashtra, Gujarat, Karnataka, West Bengal, etc. Some states do not impose this tax.
Employers must deduct PT from employees’ salaries and deposit it with the state government. Self-employed individuals must register and pay it directly.
The PT amount varies by state and is based on income slabs. For example, in Maharashtra, the maximum monthly PT is ₹200 (₹250 for February).
Yes, self-employed professionals like freelancers, consultants, doctors, and lawyers must obtain PT registration and pay tax annually.
Non-payment may result in penalties, interest, and legal action. The penalty amount varies by state.
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