Ptr returns filing slabs

From 1.4.2011, if PTR liability is less than Rs.50,000/- (Yes, Rupees Fifty Thousand) then Annual Return & if PTR liability is Rs. 50000 or more, then Monthly return is to be filed/uploaded.

T & R

Dear Sir,

Is this for payment of pt deducted from salary or for return only.

Also if possible please provide me relevant notification because this is not mentioned any where on mvat website.

Thanks in advance