There is no such registration exclussively for Profession Tax. When the local authorities (Panchayat/ Municipality/ Corporation) issue notice u/s 250 (Chapter 14) of the Kerala Municipalities Act, 1994, calling the head of the organisation/ employer to furnish details of employees working in the organisation for the assessment period (of six months), you have to furnish the details. On receipt of the details the same will be entered in a Register (Demand Register) maintained for this purpose u/s 253(2) of the Act.
Once this is done, the secretary of the municipality shall issue notice to the concerned establishment in every May and November of the year to furnish details of salary paid to the individual employees during the respective half year (section 254(1). Accordingly the employer shall furnish the information and remit the profession tax not latter than August and February of the year (Section 254(2)). However, under Chapter 22 of the Kerala Municipalities Act, registration is mandatory for running a tutorial college/ institution.
Regards,
Madhu.T.K