18 June 2008
For the persons holding Enrolment Certificate - 30th June. For any delay in the same, interest @ 1.25% per month will be charged. Bank payment challans to be received by all Enrolment Certificate holders by mid June.
For employers holding Registration Certificate,the period of returns to be filed on basis of annual tax liability amounts are as follows :
Less than Rs. 5000 - Annual Return.
Rs. 5000 and more but less than Rs. 20000 - Quarterly Returns
Rs. 20000 and above - Monthly Returns.
Returns are required to be filed on or before the last date of the month
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