11. Returns and payment of tax by employers
(1) Every employee registered under the Act, shall pay the amount of tax due from him according to the return on or before the date prescribed for filing of such return.
(2) The return shall be in form III. Such form shall be obtained from the prescribed authority. The registered employer shall furnish the same, duly filled in and signed by him or by a person authorised by him in this behalf, to
(i) the treasury while making payment of the tax, interest or penalty due as per the return; and
(ii) the prescribed authority in any other case.
2(A) The return in electronic form shall be in form III-B and payment as per return shall be made by challan in MTR-6:
Provided that, such payment shall be made before uploading the said return on the website of Sales Tax Department.
(3) Every registered employer whose tax liability during the previous year or a part thereof---
(a) was less that Rs 50,000 shall furnish an annual return on or before the 31st March, of the year to which the return relates, Such 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 twelve months comprising of the month of March of the immediately preceding year and the eleven months from April to February of the year to which the return relates and the arrears, in respect of wages and salaries, if any for any period prior to the said twelve months paid in such year;
(b) (Deleted)
(c) Was Rs 50,000 or more shall furnish a monthly return on or before the last date of the month to which the return relates. Such 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 month immediately preceding the month to which the return relates and the arrears, if any for any period preceding such month. |