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 monthly return as per the provisions 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 commencing from the 1st day of month on which he so becomes liable to be registered and ending on the last day of the 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 1^st 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 related and the arrears, if any, of the months preceding such period.

Provided that an employer registered under sub-section (3A) of section 5 of the Act shall furnish his first return from the month in which he is liable to pay tax and shall continue to furnish monthly return till the end of that year and thereafter he shall furnish the return as per the provisions of sub-rule (3) of rule 11.

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 granted.