11-A Special provisions for returns to be furnished by the employer for the first year in which he is granted Registration Certificate
Notwithstanding anything contained in sub-rule (3) of rule 11 but subject to the provisions of this rule and other rules, an employer registered under this Act shall furnish monthly return as per the provisions of clause (c) of sub-rule (3) of rule 11 till the end of the year in which he is granted the certificate of registration. The first return furnished by him shall be for the period commencing from the 1st day of the month on which he so becomes liable to be registered and ending on the last day of the month in which he is granted the certificate of registration and shall be filed on or before the last date of the period. The return shall contain the details of the salaries and wages, and the arrears, if any, paid and the amount of tax deducted by him in respect of the period commencing from the 1st day of the month immediately preceding the month in which he becomes so liable and ending on the last day of the month immediately preceding the last month of the period to which such return relates and the arrears if any, of the months preceding such period. |