(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 or, as the case may be, revised 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.

(2A) The return or, as the case may be, revised 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 than Rs. 1,00,000 shall furnish an annual return on or before the 31st of 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) [******]

(c) was Rs. 1,00,000 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.

Illustration.‐ An employer pays to his employees salary or wages for the month of April on a date during the same month or the succeeding month i.e. May. This payment shall be shown in the return for May to be furnished on or before the 31st of May. But if the employer pays to his employee salary or wage for the month of April in June, he may account for the said salary or wage in the return for the month of June to be furnished on or before the 30th June. In other words, he shall account for the salary or wage in the return that he will furnish next after he makes payment of that salary or wage to the said employee.