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16.
Submission
of return and payment of tax. section 14.
(1)
The class of dealers or the assessees of the description specified in column 2
of the Table below shall for such period and at such intervals as mentioned in
column 3 thereagainst furnish to the appropriate assessing authority on or
before the last day of the month following the said period, a return in such
form as is specified in the correspondin g entry in column 4.
Table
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Serial
No.
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Description
of class or classes of dealers
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Return
period
and
interval
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Return
Form
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1.
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2.
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3.
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4.
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1.
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Dealers
who are required by the assessing authority to file returns by serving
upon them a notice in Form VAT-N1 under clause (b) of sub-section (2) of
section 14 so long as they are not covered by entry 3 below
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Quarter
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VAT-R12
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2.
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Registered
dealers in whose case composition of tax under section 9 is made and is in
force
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As
specified in the relevant rule relating to payment of lump sum for the
specified class of dealers
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3.
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Registered
dealers holding registration
certificate
or whose application for registration is pending and who are not covered
under entry 2 above
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Quarter
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VAT-R1
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4.
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Government
agencies, public sector undertakings or corporations procuring food grains
in the State at the minimum support price who are liable to deduct tax in
advance under sub-rule (1) of rule 33
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Quarter
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VAT-R4
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5.
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Contractees
who are liable to deduct tax in Quarter advance under sub-rule (2) of rule
33
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Quarter
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VAT-R4A
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(2)
Every dealer of the description specified in column 2 of entry against serial
No. 3 in Table in sub-rule (1) shall in addition furnish an annual return for
the last preceding year in Form VAT-R2 on or before 31st October next. The
annual return shall be accompanied with (i) a copy of final accounts including
balance sheet as at the end of the year, profit and loss cum
trading/manufacturing account for the year and (ii) a statement reconciling the
difference, if any, between such accounts and the turnover reported in the
annual return verified in the following manner –
“I/We,
___________________ son of S/Shri ________________ hereby declare that the above
statement of accounts for the year ended at 31st March, _____ in respect of M/s
______________ is true and correct and is based on the regular books of account
maintained for the year
and
nothing has been concealed therein.
Date:
_____________ Signature of dealer with status
Place:
________________”
(3)
Every VAT dealer shall furnish on or before 31st October every year an annual
commodity tax return in Form VAT-R3 declaring his turnover of sales and rate of
tax charged during the last preceding year in respect of each goods or class of
goods of the description specified in Schedule II appended to these rules which
he sold for the first time in the State.
Explanation
- ‘Goods sold for the
first time’ means sale of goods, which have not been purchased from VAT
dealers in the State.
(4)
Each return, which is required to be furnished under these rules, shall be
incomplete unless accompanied with lists, statements, declarations, certificates
and documents mentioned therein or which are required to be filed with the
return under these rules. The return shall be signed by Karta in case of an HUF,
proprietor in case of a proprietorship concern, a partner in case of a
partnership firm, or a whole time employee authorised by Karta, proprietor or
partner, as the case may be, in writing in this behalf, head of the department
or an officer authorised by him in case of a Government department and chairman,
director, secretary or principal officer in case of a society or a company. A
return, which is unsigned or is signed by any other person, shall be treated as
no return. An authorised signatory alone shall sign each list and statement
accompanying the return. Any list or statement, which is unsigned or is not
signed by an authorised signatory, shall be treated as no list or statement.
(5)
A return required to be furnished under these rules by a person who is not a
dealer, shall be furnished by him to the assessing authority of the circle where
he or his local agent normally resides in the State, and every other return
shall be furnished to the appropriate assessing authority by handing over the
same to it or to an official, authorised in writing in this behalf by it or by
the officer incharge of the district concerned, or sent to it through registered
post and when sent through
registered
post, the return shall be deemed to have been filed on the date on which it is
received in the office of such authority. Every return furnished in this manner
shall be duly acknowledged by the official receiving it by affixing his
signatures, date of its receipt by him and stamp of his name and designation to
the duplicate copy (to be filed with the original) of the return. A return
furnished in any other manner shall be treated as no return.
(6)
Any return furnished under these rules showing payment of any tax, tax deducted
at source, lump sum, interest or any other amount due under the Act, shall be
accompanied with the treasury receipt(s), crossed bank draft(s), pay order(s),
refund voucher(s) or interest payment order in proof of the payment in full,
unless such proof is already furnished to the assessing authority.
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