Every employer, within thirty days of commencement of his work of payment of cess, as the case may be, furnishes to the Assessing Officer, information in Form I i.e. BOCW Board Return.
Any change or modification in the information or BOCW Board Return are furnished shall be communicated to the Assessing Officer immediately but not later than thirty days from the date of affecting the modification or change.
Time and manner of collection of cess
The cess levied shall be paid by an employer, within thirty days of completion of the construction project or within thirty days of the date on which assessment of cess payable is finalized, whichever is earlier, to the cess collector. However, where the duration of the project or construction work exceeds one year, cess shall be paid within thirty days of completion of one year from the date of commencement of work and every year thereafter at the notified rates on the cost of construction incurred during the relevant period.
The Assessing Officer, or receipt of information in Form I from an employer shall make a scrutiny of such information furnished and, if he is satisfied about the correctness of the particulars so furnished, he shall make an order of assessment within a period not exceeding six months from the date of receipt of such information in Form I, including the amount of cess payable by the employer and endorse a copy thereof to the employer, to the Board and to the cess collector and dispatch such order within five days of the date on which such order is made. The order shall inter-alia specify the amount of cess due, cess already paid by the employer or deducted at source and the balance amount payable and the date, consistent within the provision of the rule 4, by which the cess shall be paid to the cess collector.
Any employer or class of employers in a State seeking exemption from applicability from information to BOCW Board may make an application to the Director General of Labour Welfare, Ministry of Labour, Government of India, stating the details of works undertaken, name of the Act or corresponding law in force in that State under which he is liable to pay cess for the welfare of the construction workers and amount of cess actually paid alongwith the date of such payment and proof thereof. A copy of such application shall be endorsed to each of the Assessing Officer and the board concerned. On receipt of such application the Central Government may, if it feels necessary, seek a report from the State Government concerned. On examining the grounds, facts and merits of such application the Central Government may, by notification in the Official Gazette, issue an order exempting the employer or class of employers, as the case may be, from payment of cess payable under the Act where such cess is already levied and payable under such corresponding law. Assessment proceedings shall be stopped by the Assessing Officer for a period of thirty days commencing from the date of the receipt of a copy of the application to him, or till the order of the Central Government is conveyed to an employer or class of employers who made the application, whichever is earlier.