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 quarterly return as per the provisions of clause (b) 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 on the day on which he so becomes liable to be registered and ending on the last day of the quarter 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.

Illustration- An employer, who has become liable for payment of tax from July and has been granted Registration Certificates on the 10^th of September, in respect of the period 1^st July to 30^th September, 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 June to August and shall continue to file quarterly returns till the end of the year in which his registration Certificate is granted.