(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 corresponding entry in column 4.
Table Serial No.
Description of class or classes of dealers Return period and interval Return Form 1 2 3 4
1. 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 Quarter VAT-R12 Submission of return and payment of tax.
section 14.
10 not covered by entry 3 below
2. Registered dealers in whose case composition of tax under section 9 is made and is in force As specified in the relevant rule relating to payment of lump sum for the specified class of dealers
3. Registered dealers holding registration certificate or whose application for registration is pending and who are not covered under entry 2 above Quarter VAT-R1
4. 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 Quarter VAT-R4
5. Contractees who are liable to deduct tax in advance under sub-rule (2) of rule 33 Quarter VAT-R4A
(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 11 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.