*Omitted[ (1) omitted2 [ (a) Every registered dealer liable to pay tax under the Act, other than a dealer who opted to pay tax under sub-section (4) of section 3 or section 6 or section 8 including agent of a non-resident dealer and casual trader, shall file return for each month in Form I on or before 20th of the succeeding month, to the assessing authority in whose jurisdiction his principal place of business or head office is situated. Such return shall be accompanied by proof of payment of tax.
(b) Every registered dealer who is liable to pay tax under sub-section (5) of section 3 shall file a return in Form J on or before 20 th of the succeeding month to the assessing authority in whose jurisdiction his principal place of business or head office is situated. Such return shall be accompanied by proof of payment of tax: ] 2omitted
Provided that a registered dealer specified in clause (a) or (b), whose taxable turnover in the preceding year is two hundred crores of rupees and above, shall file the above returns on or before 12 th of the succeeding month to the assessing authority in whose jurisdiction his principal place of business or head office is situated. Such return shall be accompanied by proof of payment of tax:
(c) The option exercised under sub-section (4) of section 3 of the Act shall be final for the financial year and such option shall be exercised within thirty days from the date of commencement of the Act or commencement of his business whichever is later.
(d) Every registered dealer who opts to pay tax under sub-section (4) of section 3 shall file a return for each month in Form K on or before 20th of the succeeding month to the assessing authority along with proof of payment of tax.
(e) Every registered dealer who opts to pay tax under section 6 or section 8 shall file a return for each month in Form L on or before 20 th of the succeeding month to the assessing authority along with proof of payment of tax.
3 [(f) Every registered dealer who opts to pay tax under Section 6-A shall file a return for each month in Form L-1 on or before 20 th of the succeeding month to the assessing authority along with proof of payment of tax.]
(2) Every principal or head office shall include the turnover relating to the goods consigned to the agent and file a return in Form I for each month on or before 20 th of the succeeding month with the particulars of name and full address of the agent, value of the goods sold or purchased, tax collected on sale and tax paid on purchase by the agent along with proof of payment of tax. ]Omitted *[“(1) (a) Every registered dealer liable to pay tax under the Act other than the dealers who opted to pay tax under sub-section (4) of section 3, section 6, section 6-A or section 8 of the Act, including an agent of a non-resident dealer and casual trader, shall file a return for each month in electronic Form I, on or before 20 th of the succeeding month, to the assessing authority in whose jurisdiction his principal place of business or head of office is situated. Such return shall be accompanied by proof of electronic payment of tax.
(b) The option exercised under sub-section (4) of section 3 of the Act shall be final for the financial year and such option shall be exercised in electronic Form K-1 within thirty days from the date of commencement of the business in case of new business and for others within thirty days from the commencement of each financial year.
(c) Every registered dealer who opts to pay tax under sub-section (4) of section 3, section 6, section 6-A or section 8 of the Act shall file a return for each month in electronic Form K on or before 20 th of the succeeding month to the assessing authority along with proof of electronic payment of tax.
(2) Every principal or head office shall include the turnover relating to the goods consigned to the agent or the branch and file a return in electronic Form I for each month on or before 20 th of the succeeding month with the particulars of name and full address of the agent or the branch, value of the goods sold or purchased, tax collected on sale and tax paid on purchase by the agent along with proof of electronic payment of tax.”;]* ------------------------------------------------------------------------
1. Substituted “Six” for the word ‘five’ by G.O.Ms.No.83 dated 18 th June 2012, effective from 19 th June 2012.
2. The proviso below (a) and (b) of sub-rule (1) deleted from 1 st April 2014 by Notification No. SRO A-9(e)/ 2014-G.O.No. 30 dated 25 th March 2014.
3. Added by Notification No. SRO A-23 (c) / 2009 –G.O.No. 125 dated 24 th August 2009.
4. Sub-rule 5 is as substituted by G.O.Ms.No. 64 dated 15 th May 2012, effective from that date.
* In Rule 7 for sub-rules (1) and (2) the above sub-rules were replaced as per G.O. Ms. No. 18 Dated 29.01.2016.
(3) Every branch or agent of a dealer shall file a return in Form I, on or before the date on which the head office or his principal has to file return, for the preceding month, to the assessing authority under whose jurisdiction he carries on business.
(4) Every department of Government liable to pay tax under the Act shall file a statement in Form M showing the total and taxable turnover for each quarter on or before 20 th of the month succeeding the quarter along with proof of payment of tax.
*Omitted[ 4 [(5) Every dealer registered under the Act shall file return in duplicate:
Provided that such category of dealers as may be directed by the Commissioner shall file returns electronically.]]Omitted
(6) If a dealer receives or returns in any year any amount due to price variation, he shall within thirty days from the end of the year submit a return in Form N to the assessing authority.
delete[ 1 [(7) Every registered dealer who is not liable to pay tax under the Act, shall file return for each year in Form I-I on or before the 20th day of May of the succeeding year showing the actual total turnover in respect of all goods dealt with by him.
Provided that for the year 2007-2008, the return shall be filed on or before the 31st day of December
2008.]]delete *[(7) Every registered dealer who deals exclusively in goods specified in the Fourth Schedule to the Act or exempted from the levy of tax by a notification under section 30 shall file return for each year in electronic Form I-1 on or before the 20 th day of May of the succeeding year showing the actual total turnover for the year.”;]* 2 [(8) In case of dealers making electronic payment of the tax, the dealers whose taxable turnover in the previous year is two hundred crores of rupees and above, shall file the returns on or before 14th of the succeeding month along with proof of payment of tax and the others shall file the above returns on or before 22nd of the succeeding month along with proof of payment of tax.]
3 [(9) If a dealer having filed a return, finds any omission or error therein, other than as a result of an inspection or audit or receipt of any other information or evidence by the assessing authority, he shall file a revised return rectifying the omission or error within a period of six months from the last day of the relevant period to which the return relates.
Where, as a result of such revised return, the tax payable by the dealer increases, the dealer shall furnish along with such revised return, proof of payment of tax and interest due thereon under sub-section (4) of Section 42 of the Act.]
*[(10) Notwithstanding anything contained in sub-rule (9), if a dealer having filed a return has failed to claim input tax credit in respect of any transaction of taxable purchases in any month, other than as a result of an inspection or audit or receipt of any other information or evidence by the assessing authority, he can claim the same by filing revised returns before the end of the financial year in which the purchases were made or before ninety days from the date of purchase, whichever is later”;]* NOTES Under sub-rule (5) of this Rule, it has been ordered that the dealers whose total tax due under the Tamil Nadu General Sales Tax Act and Central Sales Tax Act is not below Rs. 10 lakhs in 2005-06 shall file returns in ICR forms (i.e Form – I (Vatable goods) and Form- J (Non-Vatable goods) and Form- I (CST Act) on or before 12 th succeeding month by the dealers whose taxable turnover in the year 2005-06 is Rs. 200 Crores and above and on or before 20 th of succeeding month by other dealer. The ICR forms will be supplied by the Department through all the assessment circles from 1 st Febu\ruary, 2007 onwards. They should file their returns for January, 2007 due in February, 2007. Duplicate copy has to be filed in ordinary format. They shall file their returns from the month of January 2007 onwards (due is February 2007) in the ICR forms, to their assessing authority.
The instructions issued by the Commissioner in Proceedings No. CC4/851/2007 dated 9 th December 2010 regarding e-filing of monthly returns are reproduced on page 565 of this book.
Dealers having large number of transactions to be entered for Annexure I, II III & IV may fie the details of these Annexures in C>D (Compact Disc) using the excel formats available as Annexures I to IV .xls by downloading the same, besides filing the Annexures in ordinary stationery. (Circulars No. VAT Cell – 74207 /2007 dated 1 st and 9 th Feburary
2007.)
[ By Proceedings No. CC4/996/2010 dated 16 th July 2012, it has been ordered that all the dealers who are liable to file their Annual Returns (Form I-1) manually are mandated to file their annual returns electronically through the Department’s website www.tnvat.gov.in on or before the due dates and to file the Hard Copy after printing it from the website in their respective Circles.]
*[“Provided that the returns to be filed under sub-rules (1) and (8), by any dealer having his principal place of business or additional place of business in the Revenue Districts of Chennai, Kancheepuram, Thiruvallur, Cuddalore, Thoothukudi or Thirunelveli, for the month of November, 2015 on or before –
(a) 14 th December 2015, may be filed on or before the 24 th December 2015; and
(b) 20 th or 22 nd of December 2015, may be filed on or before the 31 st December 2015”]* ----------------------------------------------------------------
1. Sub-rule 7 was added from 3 rd December 2008 by Notification No. SRO A-48 (a) / 2008 of that date.
2. Sub-rule 8 was added by G.O.Ms.No. 35 dated 30 th March 2009.
3. Sub-rule (9) was added by Notification No. SRO A-15 (a) / 2010 – G.O. No. 62 dated 6 th May 2010 from that date.
*.The above proviso was inserted in Rule 7 as per G.O.Ms. No. 126 CT & R B(1), 20.12.2015.
*. In Rule 7 sub-rule (5) was omitted and sub-rule (7) was replaced by sub-rule (7) and sub-rule (10) was inserted as per G.O. Ms. No. 18 Dated 29.01.2016.