| 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. |