Punjab Government has levied an Annual Processing Fee which is to be paid in the month of October every year. The proof of the payment of such fee is to be submitted along with Quarterly Returns.

The following table contains the amount of fee payable by various dealers:

Serial No.	Category of Dealer		Amount of Processing Fee    (in Rupees)
1.	Dealers who have not filled returns during financial year 2012-13		1500
2.	Dealers whose gross turnover was nil during previous financial year		1500
3.	Dealers who have paid no tax and whose gross turnover is up-to-rupees –
	i	One Crore	1500
	ii	One Crore to Five Crore	2500
	iii	Five Crore to Ten Crore	3500
	Iv	Ten Crore and Above	5000
4.	All other Dealers		800