Last provisional receipt number (prn)

Uttam Saha (TAX PROFESSIONAL) (115 Points)

01 November 2013  

With reference to filing of quarterly returns there are certain issues that I am facing and kindly request your clarifications on the same:

 

1)       Is there any option available for the deductor to view the last quarterly return and PRN filed under his TAN?

 

2)       With regard to RPU 3.7 the deductor is required to mention the last Provisional Receipt Number (PRN) - As per the details available the last return for 26Q has been filed for FY 2008 – 09, Now the DDO has records for Q1& Q2, FY 2013-14 and would like to file the same. In due course I am in the process of reconciling records for the period FY 2009 -10, FY 2010 – 11, FY 2011-12, FY 2012 -13. As it would be easier to get records for the immediate period, it would be easier for me to file the returns backwards starting with Q2-FY13-14, Q1-FY13-14 and so on.

a.       Under the circumstances kindly inform if  I may mention the PRN for 26Q, Q4, FY2008-09 (the last available PRN) in the TDS return for 26Q,Q2,FY13-14 and subsequently mention that PRN (26Q,Q2,FY13-14) for 26Q,Q1,FY13-14 moving backwards.

OR

b.       I need to file the returns starting with 26Q,Q1, FY2009-10 quarterwise sequentially till I reach 26Q,Q2,FY13-14.

 

3)       Further I have been filing my returns using the RPU 3.7 and would like to bring to the draw attention to file format that is available on the TIN – NSDL website with regard to the previous PRN (highlighted in bold)

9 Token no. of previous regular statement (Form no. 24Q).
 

INTEGER

15 O If value present in field no. 52 is "Y", mandatory to mention 15 digit Token number of immediate previous regular statement for Form 24Q, else no value to be provided.

As per my understanding of the above I have filed returns for 24Q,Q3,FY2012-13, selecting the option ‘N’ as the immediate previous quarter 24Q,Q2,FY2012-2013 was a nil return. Now as per the reasoning provided by my friends I have been informed that I should have mentioned the PRN for 24Q,Q4,FY2011-12, the last return filed.

Under the circumstances kindly inform if the return will be rejected and if so, the time frame within which I will be receive intimation of the rejection.

 

Looking forward to your clarifications on the same.