“8. Exhibition of certificate.- The holder of the certificate of registration or the certificate of enrolment, as the case may be, shall display conspicuously at his place of work the certificate of registration or the certificate of enrolment or a copy thereof.”
9. Issue of duplicate copy of certificate:- If a certificate of registration or a certificate of enrollment granted under these rules is lost, destroyed or defaced or becomes illegible, the holder of the certificate shall apply within a reasonable time to the prescribed authority for the grant of a duplicate copy of such certificate. The said authority shall, after such verification as may necessary, issue to the holder of the certificate, a copy of the original certificate, after stamping thereon the words "Duplicate copy".
[1][9A. Certificate to be furnished by an employee to his employer.- The certificate to be furnished by a person to his employer under the second proviso to section 4 shall be in Form II-B or, as the case may be, in Form II-C.]
--------------------------------- [1] Inserted by G.N.F.D. No. PFT. No 1076/663-RES-10, dated 20.11.1976.
https://mahagst.gov.in/en/amendment-certificate-enrollment#_edn1 https://mahagst.gov.in/en/amendment-certificate-enrollment#_ednref1 https://mahagst.gov.in/en/exhibition-certificate#_edn1 https://mahagst.gov.in/en/exhibition-certificate#_ednref1 https://mahagst.gov.in/en/certificate-be-furnished-employee-his-employer#_edn1 https://mahagst.gov.in/en/certificate-be-furnished-employee-his-employer#_ednref1
CHAPTER III [1][RETURNS, NOTICES, PAYMENT OF TAX AND INTEREST]
10. Commissioner to give a public notice.- The Commissioner shall in the month of April every year give a public notice by publication in the [2][local newspapers having wide circulation] directing all persons liable to pay tax under the Act to get themselves registered or enrolled, as the case may be (unless they are already registered or enrolled), and to furnish returns and pay the tax according to provisions of the Act, and these rules.
--------------------------------- [1] This heading was substituted for “RETURNS, NOTICES AND PAYMENT OF TAX” by G.N.F.D. No. PFT.2017/C.R.20C/Taxation-3, dated 19.4.2017.
[2] Inserted by G.N.F.D., dated 20th November 1976.
[1][11. Returns and payment of tax by employers.-
(1) Every employee employer 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 [2][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.
[3][(2A) The return [4][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) [5][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 https://mahagst.gov.in/en/commissioner-give-public-notice#_edn1 https://mahagst.gov.in/en/commissioner-give-public-notice#_edn2 https://mahagst.gov.in/en/commissioner-give-public-notice#_ednref1 https://mahagst.gov.in/en/commissioner-give-public-notice#_ednref2 https://mahagst.gov.in/en/returns-and-payment-tax-employers#_edn1 https://mahagst.gov.in/en/returns-and-payment-tax-employers#_edn2 https://mahagst.gov.in/en/returns-and-payment-tax-employers#_edn3 https://mahagst.gov.in/en/returns-and-payment-tax-employers#_edn4 https://mahagst.gov.in/en/returns-and-payment-tax-employers#_edn5 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:
[6][(b) ***]
(c) [7][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.
--------------------------------- [1] Rule 11 was substituted by G.N.F.D. No. PFT. 1192/CR-139/Taxation-I, dated
1.5.1993.
[2] Sub-Rule 2A Inserted by G.N. No. PFT-1011/CR11/Taxation-2, dated
31.1.2011.
[3] These words were Inserted by G.N. No. PFT-102/CR-60Taxation-3, dated
19.10.2012.
[4] These words were Inserted by G.N. No. PFT-102/CR-60Taxation-3, dated
19.10.2012.
[5] These words substituted for the words “is less than Rs. 5,000” by G.N. No.
PFT-1011/CR11/Taxation-2, dated 31.1.2011, w.e.f. 1.4.2011 and again substituted for the words and figures “was less than Rs. 50,000 ” by G. N. F. D.
No. PFT-2019/C.R.8/Taxation-3, dated 6.6.2019.
[6] Clause (b) deleted by G.N. No. PFT-1011/CRI1Taxation 2, dated 31-1-2011.
Prior to its deletion trend as under Rs 5.000 or more but less than Rs 20,000 shall furnish quarterly return on or before the last date in respect of the quarter to which the return relates. Such return shall contain the details of the salaries and wages and the arrears, if any, paid and amount of tax deducted by him in respect of the three months immediately preceding that last month of the quarter which the return as shown below and the means in respect of wages and salaries, if any, paid for any period preceding such three months.
[7] These words substituted for the words and figures “is Rs. 20,000 or more” by G.N. No. PFT-1011/CR11/Taxation-2, dated 31.1.2011 and again substituted for the words and figures “was Rs. 50,000 or more” by G. N. F. D. No. PFT- 2019/C.R.8/Taxation-3, dated 6.6.2019.
https://mahagst.gov.in/en/returns-and-payment-tax-employers#_edn6 https://mahagst.gov.in/en/returns-and-payment-tax-employers#_edn7 https://mahagst.gov.in/en/returns-and-payment-tax-employers#_ednref1 https://mahagst.gov.in/en/returns-and-payment-tax-employers#_ednref2 https://mahagst.gov.in/en/returns-and-payment-tax-employers#_ednref3 https://mahagst.gov.in/en/returns-and-payment-tax-employers#_ednref4 https://mahagst.gov.in/en/returns-and-payment-tax-employers#_ednref5 https://mahagst.gov.in/en/returns-and-payment-tax-employers#_ednref6 https://mahagst.gov.in/en/returns-and-payment-tax-employers#_ednref7 [1][11A. 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 [2][monthly return] as per the provisions [3][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 [4][commencing from the 1st day of the month on] which he so becomes liable to be registered and ending on [5][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.
[6][Illustration.-- An employer, who has become liable to pay tax in the month of July and has been granted Registration Certificate on the 12th August, shall file the first return on or before the 31st August in respect of the period from 1st July to the 31st August, and such return shall contain the details of the salaries and wages and the arrears, if any, paid and the amount of tax deducted in respect of the months of June to July and shall continue to file monthly returns till the end of the year in which his Registration Certificate is granted.]
--------------------------------- [1] Rule 11A was inserted by G.N.F.D No. PFT. 1192/CR-139/Taxation-1, dated
1.5.1993.
[2] These words were substituted for the words “quarterly return” by G.N. No.
PFT-1011/CR11/Taxation-2, dated 31.1.2011, w.e.f. 1.4.2011.
[3] These words were substituted for the words “clause (b)” by G.N. No. PFT- 1011/CR11/Taxation-2, dated 31.1.2011, w.e.f. 1.4.2011.
[4] These words were substituted for the words "coming on the day" by G.N. No PFT-1011/CR11/Taxation-2, date 31.1.2011, w.e.f. 1.4.2011.
[5] These words were substituted for the words “the last day of the quarter” by G.N.F.D. No. PFT. 2017 /C.R. 20C/ Taxation-3, dated 19.4.2017.
[6] Illustration substituted by G.N. No. PFT-1011/CR11/Taxation-2, dated
31.1.2011, w.e.f. 1.4.2011.
[1][11-B Special provisions for last return in certain cases.- Where the certificate of registration granted to an employer is cancelled under rule 7, the last return to be finished by such employer shall be for the period commencing on the first day of the year, [2][****] or, as the case may be, the month, in which the certificate is so cancelled and ending on the day on which such employer has ceased to be an employer.]
https://mahagst.gov.in/en/special-provisions-returns-be-furnished-employer-first-year-which-he-granted-registration#_edn1 https://mahagst.gov.in/en/special-provisions-returns-be-furnished-employer-first-year-which-he-granted-registration#_edn2 https://mahagst.gov.in/en/special-provisions-returns-be-furnished-employer-first-year-which-he-granted-registration#_edn3 https://mahagst.gov.in/en/special-provisions-returns-be-furnished-employer-first-year-which-he-granted-registration#_edn4 https://mahagst.gov.in/en/special-provisions-returns-be-furnished-employer-first-year-which-he-granted-registration#_edn5 https://mahagst.gov.in/en/special-provisions-returns-be-furnished-employer-first-year-which-he-granted-registration#_edn6 https://mahagst.gov.in/en/special-provisions-returns-be-furnished-employer-first-year-which-he-granted-registration#_ednref1 https://mahagst.gov.in/en/special-provisions-returns-be-furnished-employer-first-year-which-he-granted-registration#_ednref2 https://mahagst.gov.in/en/special-provisions-returns-be-furnished-employer-first-year-which-he-granted-registration#_ednref3 https://mahagst.gov.in/en/special-provisions-returns-be-furnished-employer-first-year-which-he-granted-registration#_ednref4 https://mahagst.gov.in/en/special-provisions-returns-be-furnished-employer-first-year-which-he-granted-registration#_ednref5 https://mahagst.gov.in/en/special-provisions-returns-be-furnished-employer-first-year-which-he-granted-registration#_ednref6 https://mahagst.gov.in/en/special-provisions-last-return-certain-cases#_edn1 https://mahagst.gov.in/en/special-provisions-last-return-certain-cases#_edn2 --------------------------------- [1] This rule was inserted by G.N.F.D. No. PFT.1192/CR-139/Taxation-1, dated
1.5.1993.
[2] Words “the quarter” was deleted by G.N. No. PFT-1011/CR11/Taxation-2, dated 31.1.2011, w.e.f. 1.4.2011.
[1][11-C.Payment of tax otherwise than in accordance with return.- The employer required to pay any amount of tax, interest penalty or composition money other than the amount payable [2][as per return or as the case may be, revised return] shall pay the same in treasury [3][by Challan in MTR-6].]
--------------------------------- [1] This rule was inserted by G.N.F.D. No. PFT.1192/CR-139/Taxation-1, dated
1.5.1993.
[2] Substituted by G.N. No. PFT-102/CR-60/Taxation-3, dated 19.10.2012.
[3] These words were substituted for the words “along with return in Form III” by G.N. No. PFT-1011/CRI1/Taxation-2, dated 31.1.2011, w.e.f. 1.4.2011.
1[11C-1. The rate of interest. — The rates of interest for the purposes of sub-section (2) of section 9 shall be as specified in the table below:— TABLE Sr.
No.
Period, liable for interest Rate of interest
(1) (2) (3)
1.
Delay upto one month One and a quarter per cent. of the amount of such unpaid tax, for the month or for part thereof.
2.
Delay upto three months
1. Delay upto one month— One and a quarter per cent.
of the amount of such unpaid tax, for the month or for part thereof,
(ii) Delay beyond one-month upto three months — One and half per cent. of the amount of such unpaid tax, for each month or for part thereof.
3.
Delay more than three months
1. Delay upto one month — One and a quarter per cent.
of the amount of such unpaid tax, for the month or for part thereof,
2. Delay beyond one month upto three months — One and half per cent. of the amount of such unpaid tax, for each month or for part thereof, https://mahagst.gov.in/en/special-provisions-last-return-certain-cases#_ednref1 https://mahagst.gov.in/en/special-provisions-last-return-certain-cases#_ednref2 https://mahagst.gov.in/en/payment-tax-otherwise-accordance-return#_edn1 https://mahagst.gov.in/en/payment-tax-otherwise-accordance-return#_edn2 https://mahagst.gov.in/en/payment-tax-otherwise-accordance-return#_edn3 https://mahagst.gov.in/en/payment-tax-otherwise-accordance-return#_ednref1 https://mahagst.gov.in/en/payment-tax-otherwise-accordance-return#_ednref2 https://mahagst.gov.in/en/payment-tax-otherwise-accordance-return#_ednref3
3. Delay more than three months — Two per cent. of the amount of such unpaid tax, for each month or for part thereof.
1. This rule was inserted by GNFD Notification No.PFT.2017/C.R.20C/Taxation-3 dated 19th April 2017 w.e.f. 1.5.2017.
[11C-2. Remission of Interest.— Where the interest is payable—
(1) under sub-section (3) of section 9, by an enrolled person who has obtained the certificate of enrollment during the period from the 25th May 2016 to the 31st October 2016, and in whose case the due date for the payment of tax occurs during the period starting from the 30th June 2016 and ending on the 30th November 2016, or
(2) under sub-section (2) of section 9, by a registered employer who has obtained the certificate of registration during the period from the 25th May 2016 to the 31st October 2016 and in whose case the due date for the payment of tax occurs during the period starting from the 25th May 2016 and ending on the 30th November 2016, then in such case the whole of the interest, payable on tax paid as per certificate of enrolment or, as the case may be, as per return for the period starting from the 25th May 2016 and ending on the 30th November 2016, shall be remitted.]
1. This rule was inserted by GNFD Notification No.VAT.1517/CR.86(2)/Taxation-1 dated 6th July 2017.
[1][11D.Notice for payment of tax not paid according to return.- Where an employer has furnished return under section 6, but has not first paid into treasury the whole amount of tax and interest due or the extra amount due according to such return, as required under sub-section (4) of section 8, the Commissioner may notice in Form IIIA, require him to pay forthwith the amount due by him according to return.]
--------------------------------- [1] Rule 11D inserted by G.N. No. PFT. 1105/C.R./75 Taxation-3, of 11.1.2007.
https://mahagst.gov.in/en/notice-payment-tax-not-paid-according-return-1#_edn1 https://mahagst.gov.in/en/notice-payment-tax-not-paid-according-return-1#_ednref1 [1][11E. E-return presume to be true return.- Where employer has enrolled himself, with the www.mahavat.gov.in web-site for availing e-services including the service for filing of e-return and has created his own password; then if the employer files an e-return using the password created by himself, it shall be presumed that the statements contained in the return filed electronically are true to the best of his knowledge and belief and that by filing of such return by using the password created by himself, he has verified the said return.]
--------------------------------- [1] Rule 11E was inserted by G.N. No. PFT-1011/CR11/Taxation-2, dated
31.1.2011, w.e.f. 1.4.2011.
12. Notice under sections 5(6), 6(3) [1][**].- The notice under sub-section (6) of section 5, under sub-section (3) of section 6 [2][********] [3][**], shall be issued by the prescribed authority in Form IV [4][and the date fixed for compliance therewith shall not be earlier than fifteen days from the date of service of notice].
--------------------------------- [1] This word and figure “and 7” was deleted by G.N.FD. No. STR. 1104/CR-66- A/Taxation-1, dated 5.1.2005.
[2] These words, brackets, letter and figure “or under clause (a) of sub-section
(2),” deleted by Corrigendum No. STR. 1104/CR-66-A/Taxation-1, dated
20.10.2005.
[3] The words “or sub-section (3) of section 7” deleted by G.N.F.D.No. STR.
1104/CR-66-A/Taxation-1, dated 5.1.2005.
[4] Added by G.N.F.D. No. PFT. 1087/74/Taxation-1, dated 14.6.1987.
[1][12A. Notice under Section 7.-
(1) The notice required under the first proviso to sub-section (2) of section 7 shall be in Form IVA and the date fixed for compliance therewith shall not be earlier than fifteen days from the date of service thereof;
(2) The Commissioner shall before proceeding to assess the employer to tax under sub-section (5) or (6) of section 7 call upon him by notice in Form IVA to show cause as to why he should not be assessed. The date for compliance with the notice shall not be earlier than fifteen days from the date of service thereof.]
--------------------------------- [1] This sub-rule was inserted by G.N.F.D. No.STR-1104/CR-66A/Taxation-1, dated the 5th January 2005.
https://mahagst.gov.in/en/e-return-presume-be-true-return#_edn1 http://www.mahavat.gov.in/ https://mahagst.gov.in/en/e-return-presume-be-true-return#_ednref1 https://mahagst.gov.in/en/notice-under-sections-56-63-and-7#_edn1 https://mahagst.gov.in/en/notice-under-sections-56-63-and-7#_edn2 https://mahagst.gov.in/en/notice-under-sections-56-63-and-7#_edn3 https://mahagst.gov.in/en/notice-under-sections-56-63-and-7#_edn4 https://mahagst.gov.in/en/notice-under-sections-56-63-and-7#_ednref1 https://mahagst.gov.in/en/notice-under-sections-56-63-and-7#_ednref2 https://mahagst.gov.in/en/notice-under-sections-56-63-and-7#_ednref3 https://mahagst.gov.in/en/notice-under-sections-56-63-and-7#_ednref4 https://mahagst.gov.in/en/notice-under-section-7#_edn1 https://mahagst.gov.in/en/notice-under-section-7#_ednref1