12C. Selection of employers for electronically transmitting data in the return in Form III and manner in which quarterly returns to be furnished by employers so selected.-

(1) The Commissioner may, from amongst the registered employers who are required under clause (a) of sub-rule (1) of rule 12 to furnish returns quarterly in From III, select such employers on such consideration as he may deem fit and proper, for transmitting the data in the return in Form III electronically.

(2) The employers so selected shall be informed, in writing, about such selection by the Commissioner and the names of the employers so selected shall be displayed in the web site, www.wbcomtax.gov.in, of the Commercial Taxes Directorate.

(3) Every employer who has been selected under sub-rule (1), shall furnish the return quarterly in Form III within one month from the date immediately following the date of expiry of each quarter to the prescribed authority-

(a) firstly, by way of transmitting the data in the return in Form III, either under digital signature or without any digital signature electronically through such web site as mentioned in sub-rule (2), in respect of the of subsequent return period during which such selection is made and in respect of subsequent return periods until he is left out of such selection by the Commissioner; and

(b) secondly, by way of furnishing the said return in Form III in paper form and such return in paper form shall be accompanied by a receipted challan showing payment of tax payable according to such return:

Provided that where the payment has been made electronically in the manner referred to in sub-rule (3A), notwithstanding anything contained in this rule, the return shall be furnished along with the receipt obtained on payment of tax electronically through concerned web sites of such banks, treasury or sub-treasury, as referred to in sub-rule (3A).

(4) Every employer, who is required to furnish return in accordance with the provisions of this rule, shall make payment of tax, interest and late fee in the similar manner as laid down in clause (b) of sub-rule (1) of rule 12 in respect of payment of tax, interest and late fee by an employer referred to in clause (a) of sub-rule (1) of rule 12.

(5) Where-

(a) the data in the return in Form III has been electronically transmitted within the prescribed date for furnishing such return and such return in Form III in paper form has been furnished within fifteen days from the expiry of the month in which such return is due to be furnished, the date of transmitting the data in the return electronically through the said web site shall be the date of furnishing such return;

(b) the data in the return in Form III has been transmitted electronically within the prescribed date of furnishing such return but such return in Form III in paper form is furnished after fifteen days of expiry of the month in which such return is due to be furnished, the date when such return in Form III in paper form is furnished, shall be deemed to be the date of furnishing such return;

(c) the data in the return in Form III has been transmitted electronically after the prescribed date of furnishing such return, the date when such return in Form III in paper form is furnished shall be deemed to be the date of furnishing such return.

Provided that where a registered employer, who is required to furnish return under sub-rule (1) electronically in Form III in respect of a return period referred to in column (2) of the Table below and where the tax and interest, if any, payable according to that return are paid within the date specified in column (3), transmission of data electronically pertaining to that return period is completed within the date as referred to in column (4) and furnishing of Form III in paper form in respect of that period is made within the date mentioned in column (5) of the said Table, such return shall, notwithstanding anything contained in sub-rule (1) and this sub-rule, be deemed to have been furnished within the prescribed date:-

TABLE

(6) Notwithstanding anything contained in this rule, the provisions of sub-rule (5), sub-rule (6) and sub-rule (7) of rule 12 shall, mutatis mutandis, apply in respect of a registered employer selected under this rule.