The employer of every establishment shall file the Consolidated Annual Return for the year ending 31st March for all the specified labour laws every year on the prescribed date in the prescribed form.
Any penalty, forefeiture or punishment incurred or inflicted in respect of any offence committed under the respective Acts shall prevail.
Every employer who is registered under this Act shall furnish an online return. Prior to the submission of the online return, the employer has to enroll himself for e-service under the specified format.
Every establishment shall file the annual return stipulated under this Act every year on the prescribed day. The return shall be sent in Form IV so as to reach the Inspector, Orissa not later than the 31st March of every year.
If the establishment fails to submit the annual return it shall be punishable with fine which may extend to 200 rupees.
The employer shall file the Consolidated Annual Return for the specified labour laws every year on the prescribed date by way of the online portal. The return can be filed between 1st of January and 31st of January every year. Any employer can opt for this Scheme by applying to the Labour Commissioner in the prescribed form.
If the employer fails to file the consolidated Annual Return or if any complaint for the violation of any labour laws is received by the authority, the penal action as prescribed under the said labour laws shall be initiated against such employer.
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.
Challan in Form O.T.C-6
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.
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.
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.
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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