Construction employers must self-assess and pay cess within 60 days, adjust advance cess, and file the prescribed return under the Code. Employers must self-assess cess on construction costs, adjust advance cess paid, remit the cess within sixty days (or notified period) of completion in the prescribed manner, and file the return under clause (d) of section 123. If the authority finds a discrepancy between self-assessment and the return, it may inquire and make an assessment order specifying the date for payment of any additional cess.