Entertainment Tax Registration

1. What is Entertainment?
Entertainment means cinematograph exhibition, amusements and other forms of Entertainments such as musical consorts, magic shows, circus, go –carting video and computer games including recreation in theme parks, to which persons are admitted on payment.
2. Who is liable to pay Entertainment Tax?
Any person who conducts activities of entertainment are liable to pay Entertainment tax.
3. Who are liable to register under the Entertainment Tax?
Any person who is involved in entertainment activity like cinematograph exhibition, amusements and other forms of entertainments such as musical consorts, magic shows, circus, go –carting video and computer games including recreation in theme parks and if liable to pay tax under section 4-C, sub section (2) of section 6 is required to be registered under the Entertainment tax act 1939 within 30 days from the date of occurring the liability. They can be classified under the following categories:
1.Theatres
2.Master cable operators
3.Other Entertainments(Amusements and Recreations, Theme parks, Resorts etc…)
4. What are the prescribed forms for Registration for Theatres?
Required form for Theatres:
Form I: Application form (Sec.6 (2)) (Theatres under Municipal Corporation, Selection grade and Special grade municipalities.)
Form III: Application form (Sec.4 (1) a) (Theatres under Ist, IInd and IIIrd Grade municipalities, Gram panchayats, township and any other local Authorities)

5. What are the security deposit norms for Theatres?
Security deposit (Rule 6(2)).
1. Special Grade municipalities = 21 shows * Gross collection capacity * 20.
(Air Conditioned and Air Cooled) 120
2. Special Grade municipalities – 21 shows * Gross collection capacity * 18.
(Others) 118
3. Selection Grade municipalities, Municipal Corporation and Sec.Contonement area = 22 shows * Gross collection capacity * 20.
120
4. In Ist Grade Municipalities = No. of shows in 2weeks * Gross collection capacity * 10
110
5. In IInd Grade Municipalities = No. of shows in 2weeks * Gross collection capacity * 9
109
6. In IIIrd Grade Municipalities = No. of shows in 2weeks * Gross collection capacity * 8
108
7. Gram panchayat, Townships, other local authorities =
a) Popuation >15000 - No. of shows in 2weeks * Gross collection capacity * 7
107
b) Population 7500 to 15000 = No. of shows in 2weeks * Gross collection capacity * 6
106
c) Population <7500 = No. of shows in 2weeks * Gross collection capacity * 5
105

6. What are the prescribed forms for Registration for Cable Operators?
1. Form IV-A (Sec.15a)
2. Security deposit (Section 15c)
7. What is the security deposit to be collected from Cable Operators?
Security Deposit from master cable operators amount of Rs. 50,000/- .
As per Section 15 C,
a) Municipal Corporation/ Secunderabad cantonement area – Rs.10000/-
b) Selection Grade Municipalities – Rs. 5000/-
c) Grade I and II municipalities – Rs.3000/-
d) Other municipalities – Rs.2000/-
e) Major Gram panchayats – Rs.1000/-
d) Minor Gram panchayats – Rs.500/-
Please note that there is also a Renewal fee – Rs.100/- (Sec.15B) per year
8. Who has to apply under the category of ‘ Other Entertainment’? And Using Which Form?
Amusements and Recreations, Theme parks, Resorts etc…have to apply under this category. Required forms for Registration for “Other entertainments”
1. Form IV-C (Sec.4C)
9. Who is the master cable operator?
Who receives the signals from the satellite and provides connections to subscribers,
either directly or through the cable operators from his control room.
10. Who is the cable operator?
Who receives the signals from master cable operator and provides connections to the subscribers
ENTERTAINMENT TAX REGISTRATION PROCEDURE EXPLAINED
How do i register for entertainment tax registration?
In an effort to ease the process of Registration for dealers applying for Entertainment Tax Registration, the following process is notified with immediate effect.
A dealer seeking Registration under the Entertainment Tax Act, 1939 now has an option to utilize any of the following facilities to apply for registration:
1)   Through Online mode: A dealer can file the E Tax registration application ONLINE on the CTD Portal and also scan & upload the Supporting documents through the CTD Portal
3)   Through Courier/ Registered Post: A dealer can file an application Online/Offline and send the supporting documents to
the Office of the Concerned Registering Authority (ACTO) through Courier or Registered Post
4)   In person before the Concerned Registration Authority (ACTO): A dealer can submit his application and all supporting documents before the Registration Authority in person.
IMPORTANT GUIDELINES TO REGISTRATION AUTHORITIES**:
1.   The Registration Certificate should be issued within 1 working day from the date of receipt of the
application together with all supporting documents. This is in accordance with Rule ________of the Entertainment Tax Act & Rules.
2.   In case the dealer is already registered under the VAT Act, the same TIN will be issued to the dealer (for enrolment).
There is no need to submit any additional supporting documents.
3.   In ALL the above cases, the RC certificate has to be scanned & Uploaded to the dealer login.*
4.   The Original certificate shall be couriered /sent by RPAD to the premises of the dealer by the Registering Authority.
5.   In case of any gap found in the registration application, the Registering authority may return
the application to the dealer by recording the reasons in writing and provide the dealer 7 days of time to respond to the query.
The dealer may resubmit the application after rectifying the defects noted. 6.   In case of rejection of a registration application, the Registering Authority should issue a rejection order, by recording the reasons for such rejection in writing.
* As & when the process of issuing digital signatures to officers is complete, the digitally signed RCs will be issued to the dealers.
** Registering Authority means the “Assistant Commercial Tax Officer “ of the Circle
Is there a checklist of the Supporting Documents that I need to submit along with my application?
Yes. Click Here for the Checklist of documents
11.   Who is the Entertainment tax Officer?
The Territorial Assistant Commercial Tax Officer is the Entertainment Tax Officer
12.   Will I be given a Unique number on approval of my Registration?
Yes. If your Registration application is approved, a Tax Payer Identification Number will be issued.
The E TIN is a 11 digit number with the first two digits as “36” indicating the State of Telangana. You will have to use this TIN for all Tax Purposes.
In case you are already a VAT dealer and are in possession of a valid TIN, the same number will be allotted for you
What are the timelines for the RC to be issued?
The Registration Certificate should be issued within 1 working day from
the date of receipt of the application together with all supporting documents. This is in accordance with Rule ________of the EntertainmentTax Act & Rules
How will I get my Registration Certificate?
•   Once you registration application is approved, the RC certificate will be scanned & Uploaded to the dealer login.
•   The dealer can initiate all his business activities on receipt of the scanned certificate.
•   The Original certificate shall be couriered/sent by RPAD to the premises of the dealer by the Registering Authority.
What happens if my Registration Application is found to be incomplete?
7.   In case of any gap found in the registration application, the Registering authority may
return the application to the dealer by recording the reasons in writing and provide the dealer 7 days of time to respond to the query.
The dealer may resubmit the application after rectifying the defects noted.
8.   In case of rejection of a registration application, the Registering Authority should issue a rejection order,
by recording the reasons for such rejection in writing.
Is there any annual renewal process for registration?
Yes. There is an annual renewal process for Etax Registration.
Documents useful for the Registration procedure
CCT’s Circular Online Help File