The manufacturer/importer/ assembler/re-conditioner shall ensure to file a half-yearly return of their sales and buy-back of the Batteries, to the State Board in Form- I latest by 30th June and 31st December of every year.
Format:
Form I
Penalty:
Imprisonment up to five years, or fine up to one lakh rupees. If contravention continues, additional fine up to five thousand rupees for every day.
The Auctioneer shall file half-yearly returns giving details of used batteries:
i) Number of used batteries and total Tonnage (of MT) available in a half-year.
ii) Sources of the used battery scrap.
iii) Number of used batteries and total Tonnage (of MT) auctioned during the half-year.
iv) Number of used batteries and total Tonnage of (MT) sent to the registered recyclers.
Format:
Form IX
Penalty:
Imprisonment up to five years, or fine up to one lakh rupees. If contravention continues, additional fine up to five thousand rupees for every day.
It shall be the responsibility of the bulk consumer to file half-yearly return in Form VIII to the State Board.
‘bulk consumer’ – means a consumer such as the Departments of Central Government like Railways, Defence, Telecom, Posts and Telegraph, the Departments of State Government, the Undertakings, Boards and other agencies or companies who purchase hundred or more than hundred batteries per annum.
Format:
Form VIII
Penalty:
Imprisonment up to five years, or fine up to one lakh rupees. If contravention continues, additional fine up to five thousand rupees for every day.
The employer shall furnish a return through online in the prescribed form or to the local assessing authority accompanied by a copy of the receipted Treasury challan in Form O.T.C.-6 in token of payment of tax.
Format:
Form-V
Challan in Form O.T.C-6
Penalty:
Where an employer or enrolled person without reasonable cause, fails
to file such return within the prescribed time, the assessing authority may, after giving him a reasonable opportunity of being heard, impose upon him a penalty not exceeding rupees five for each day of delay.
Every employer shall during the months of November and May, submit to State Apprenticeship Adviser, the particulars of such trade apprentices who satisfy the minimum conditions of eligibility to appear in the ensuing trade test in March or September.
Format:
Apprenticeship-3 in Schedule-III
Penalty:
one thousand rupees for every occurrence.
Due date for deposit of Tax deducted/collected for the previous month.
By Whom: Persons reducing income tax from Money paid at the time of making specified payments. Use Challan 281/ Form 26QB (for deduction of tax on sale of property) for the purpose of deposit of tax.
Interest: In case there is a delay in deposit of TDS, interest should be paid before filing of TDS return.
Penalty: Under Section 201(1A) for late deposit of TDS after deduction, you have to pay interest. Interest is at the rate of 1.5% per month from the date at which TDS was deducted to the actual date of deposit.
Note, that this is to be calculated on a monthly basis and not based on the number of days i.e. part of a month is considered as a full month. Penalty Equals to the amount that was failed to be deducted/collected or remitted may be imposed.
If a person fails to pay to the credit of the Central Government, the Tax deducted at source by him as required by or under the provisions of Chapter XVII-B, he shall be punishable with rigorous imprisonment for a term which shall not be less than three months but which may extend to seven years and with fine under Sec 276B.
Every employer shall file an e-return by way of the online portal provided in the prescribed form before the end of 10th day of every month.
Format:
Form V
Penalty:
When an assessee failed to submit such return within the specific period the assessing authority may, after giving him a reasonable opportunity of making representation impose upon him a penalty which shall not be less than rupees five but which shall not exceed rupees one hundred for each day of delay.
Every employer having ten or more employees shall send a return for months ending March, June, September, and December of every year so as to reach the Inspector within whose jurisdiction the establishment is situated not later than the 10th day of the month following the month to which the return relates.
Format:
Form XXVII
Penalty:
Any employer who contravenes any of the provisions of these rules shall, on conviction, be punished with a fine which may extend to fifty rupees.
For a second offence with fine which shall not be less than one hundred rupees but which may extend to two hundred rupees and for the third or subsequent offences, with a fine which shall not be less than two
hundred and fifty rupees but which may extend to rupees five hundred.
Monthly Statement for E-Commerce Operator depicting supplies effecting through it by the E-commerce Operator in Form GSTR-8
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Monthly statement of outward supplies of taxable goods and/or services by the Registered Taxable Supplier in Form GSTR-1.
Persons having aggregate turnover of more than Rs 1.5 crore in the preceding financial year or the current financial year.
Penalty:- Late fee of Rs. 50per day of delay (Rs. 20 per day of delay for NIL return) subject to the maximum cap in the late fees at Rs. 5,000.
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