Every employer shall furnish a monthly return in the prescribed form before the expiry of the 30th day of each month in the prescribed format.
Format:
Form III
Penalty:
An employer, 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 registered under this Act shall furnish an online return before the expiry of the due date. Prior to the submission of the online return, the employer has to enroll himself for e-service.
Format:
Form III-B
Every assessee ‘registered’ under the Act shall submit to the assessing authority, a return In Form V every month showing the salaries and wages paid by him and the amount of tax deducted by him from the salaries and wages.
Format:
Form V
Penalty:
Penalty of Rs 5 to 100 for each day of delay.
Every employer registered under this Act, shall furnish to the assessing authority within sixty days of the expiry of the year, a return in the prescribed form showing therein the salaries and wages paid by him and the amount of tax deducted by him in respect thereof during the preceding year.
Format:
Form 5
Penalty:
Penalty for non filing of Returns for an employer Rs.250/
Every employer, in case of a Factory shall send a combined Annual Return as per Rule 134 of the Kamataka Factories Rules, 1969 and in case of other establishments, shall send a Combined Return in Form ‘U’ specified under Rule 24(9-C) of the Karnataka shops and Commercial Establishments Rules, 1963 to the concerned Authority on or before 1st May in respect of preceding year.
Format:
Form U
Penalty:
Whoever contravenes any provision of this Act or any rule made thereunder, shall be punishable with imprisonment for a term which may extend to three months or with fine which shall not be less than one thousand rupees or with both.
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 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.
The manager of every factory shall file a monthly return to the concerned authority in the prescribed form before the expiry of the 10th day of each month.
Format:
Form 27A
Penalty:
Any occupier who contravention any provisions of the Act or Rules shall be punishable with fine which may extend to 1,00,000 rupees or imprisonment up to 2 years or both.
The Establishment should send return of contributions in quadruplicate along with receipted copies of challans for the amounts deposited in the Bank, by registered post or messenger, in respect of all employees for whom contributions are payable in a contribution period.
Format:
Form 5/ Online
Penalty:
When Employer fails to pay contribution within lawful time period, Simple Interest of 15% pa for every day’s default.
The Employee Provident Fund return must be filed by all entities having Provident Fund registration every month. The employer shall file the monthly challan-cum-return through the online / employer e-sewa scheme.
Format:
ECR
Penalty:
If an employer fails or refuses to submit any return or submits a false return he shall be punishable with imprisonment,which may extend to one year or with fine which maybe extend to 5000 or with both.