Section 8 in Indian Stamp (Collection of Stamp-Duty through Stock Exchanges, Clearing Corporations and Depositories) Rules, 2019
8. Return of stamp-duty.
(1)The collecting agent shall submit a return of stamp-duty collected on various transactions to the State Government including details of defaulters in the Form appended to these rules on a monthly basis to be furnished manually or electronically within seven days of the succeeding month.(2)The collecting agent shall furnish a consolidated return of stamp-duty collected during a financial year manually or electronically on or before the 30th June immediately following that financial year to the concerned State Government and the Accountant General of each State.(3)The State Government may provide an online facility by which a collecting agent shall upload State wise monthly and yearly returns.(4)The return shall be signed and verified in the case of a collecting agent, -(i)being a company, by the Managing Director or a designated Director thereof in his absence; and(ii)in any other case, by the principal officer thereof.
