Every employer registered under the Act, shall pay the amount of tax due from him according to the return on or before the date prescribed for filling of such return. ePayment and eReturns are mandatory, now.
Every registered employer whose tax liability during the previous year or a part thereof -
Quarter ending on 30 June - 30 June
Quarter ending on 30 Sep - 30 Sep
Quarter ending on 31 Dec - 31 Dec
Quarter ending on 31 Mar - 31 Mar