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CHAPTER V   RETURNS AND PAYAMENT OF TAX

19. Submission of monthly and quarterly returns

(1) Every registered dealer shall furnish returns duly signed by him or by a person authorized by him, to the Commercial Tax Officer within whose jurisdiction his chief place of business as mentioned in certificate of registration is situated.

(2) (i) Every  registered dealer  other than the dealer  to whom sub-rule (3),(3A),(3B) or (3C) applies  shall furnish monthly return in  Form 201 within  thirty days  from the end  of the month to which returns relates, alongwith the information  in respect of taxes invoice of sales  in Form 201A,  tax invoices of  purchases  in Form 201B and inventries  in Form 201C  appended  to Form 201.

(ii) Every  registered  dealer  who has obtained a certificate  of registration  in accordance with the provisions  of rule 5  shall furnish  monthly return  for first  twelve  months   and the provisions  of clause (i) above shall apply mutatis mutandis  to such dealer .Thereafter  he shall  furnish return in accordance  with the provisions  of this rule.

(iii)  A registered dealer  referred toin clause (i) and (ii) above shall furnish information  quaterly in Form 201C  for the period  ending on 30th June ,30th September  ,31st December and 31st March along with his return in respect  of top ten commodities as per their value and the consolidated details  of remaining commodities  dealt with during that period .

(iv) Notwithstanding anything contained inthis rule,  the non -localised dealer shall furnish monthly return  and the provisions  of clause (i)  shall apply mutadis mutandis  to each such dealer .

(3) (i) Every registered dealer to whom permission to pay lump sum tax has been granted under section 14, 14A read with clause (bb) of sub-rule (8) of rule 28, 14B, 14C or 14D shall furnish quarterly return in Form 202 with the list of purchases in Form 202A appended to it, within thirty days from the end of the quarter to which the return relates:

Provided that the dealer to whom permission to pay lump sum tax has been granted under section 14B shall furnish instead of Form 202A, the list of retail invoices for sales in Form 202B and the details of purchases in Form 202C along with Form 202.

 (ii) where the permission to pay lump sum tax granted to the dealer under the Act ceases to be valid on any day, such dealer shall furnish return from that day in accordance with the provisions of sub-rule (2), (3A) or, as the case may be, (3B) for the remaining part of the tax period and he shall continue to file monthly or, as the case may be, quarterly return for all subsequent months or periods.

(3A) Every registered dealer, other than referred to in sub-rule (3), who – 

(a) is not a manufacturer,

(b) does not purchase the goods in the course of inter-state trade or commerce or import goods from a place out of the territory of India.

(c) does not sell the goods in the course of inter-state trade or commerce or export the goods out of the territory of India, or

(d) does not dispatch the goods to his branch or his consigning agent outside the State or receive the goods from his branch situated outside the State or from his consigning agent outside the State.

Shall furnish-

(i) quarterly return in Form 201 along with information in respect of tax invoices of sales in Form 201A and the information in respect of tax invoices of purchases in Form 201B, within thirty days from the end of the quarter to which such return relates; and

(ii) the information half yearly in respect of inventories in Form 210C for period ending on the 30th September and 31st March along with his return in respect of top ten commodities as per their value and the consolidated details of remaining commodities dealt with during that period:

Provided that where such dealer undertakes any of the activity referred to in (a) to (d) above, he shall furnish return in accordance with the provisions of sub-rules (2) or, as the case may be, (3B) for the remaining tax period immediately succeeding the quarter during which he undertakes any of the aforesaid activities.

(3B) Every registered dealer, other than referred to in sub-rule (3) or (3A), whose total amount of tax payable for all places of business has not exceeded rupees sixty thousand in the previous year or in the current year, shall furnish quarterly return in Form 201 along with the information in Form 201A and 201 B, within thirty days from the end of the quarter to which return relates;clause (ii) of subrule (3A) shall apply mutatis mutandis to such dealer:

Provided that where the amount of tax payable by such dealer exceeds rupees sixty thousand during the year, he shall furnish monthly return in accordance with the provisions of sub-rule (2) for the  remaining tax periods immediately succeeding the quarter during which the amount of tax payable exceeds rupees sixty thousand.

(3BB) Every registered dealer claiming the credit for the amount deducted as tax in accordance with the provisions of section 59B shall also file a statement in Form-216A alongwith the return within thirty days from the end of the tax period to which such return relates.

(3C) A registered dealer who is a co-operative society engaged in the manufacture of sugar or khandsari shall furnish half yearly return in Form 201 for the tax period referred to in sub-clause (iii) of clause (g) of rule 2 on or before 30th November immediately succeeding the tax period to which the return relate along with the information  in respect  of tax invoice  of sales  in Form 201A and tax invoice  of purchases  in Form 201B appended  to Form 201.

(4)  Notwithstanding anything contained in this rule, every registered dealer  who holds a certificate of exemption or certificate of deferment of tax under any of the incentive schemes, so long as he avails of the benefit of exemption or deferment of tax shall furnish,-
(a) a monthly return under sub-rule (2), and

(b) a monthly return of incentives of sales tax exemption availed in Form 203 and, of sales tax deferment availed in Form 204, in the manner provided in sub-rule (1). The monthly return shall be filed within twenty-two days from the end of the month to which the monthly return relates,

(c) such a dealer shall be required to furnish return as per the provisions of sub-rule (2), on completion of the availement of exemption or deferment referred above.

(4A) Notwithstanding anything contained in this rule, every registered dealer who – 

(a) Imports the goods into or exports the goods out of the territory of India,

(b) has established an industry in the Special Economic Zone or who is the developer of the Special Economic Zone,

(c) is entitled to the benefit of refund under section 40, or

(d) is entitled to the benefit of remission under sub-section (1) of section 41

Shall furnish monthly return and the provisions of sub-rule (2) shall apply mutatis mutandis to such dealer.

(4AA) (a) Every registered dealer who hold  a certificate of entitlement  under any incentive schemes, so long as he avail the benefit of tax incentive  shall also  furnish  a monthly return of tax incentives availed in Form 203A  in the  manner  provided  in sub-rule (1) ,where the dealer shall furnish description  of the goods purchased  sold   against tax invoice   and goods purchased against tax invoice    and such return shall be filled with in 30 days from the end of the month to which such return relates.

(b) Such a dealer shall be required  to furnish return  as per the provisions  of sub-rule (2),on the completion  of the  availement  of  tax incentive  referred above .

(c) The commissioner may by way of the public circular, specify  the statment  to be submitted  by the dealer  for the purpose  of tax  incentives  availed by the  dealer under any incentive scheme.   

(5) Every registered dealer dealing in the commodities mentioned in the Schedule III to the Act, shall also furnish monthly returns in Form 212 along with Form 213 within twenty-two days from the end of the month to which the return relates.

(6) Where any dealer who has no fixed or regular place of business in the State, but has been registered by the Commercial Tax Officer, Ahmedabad, and such dealer shall furnish such return to the Commercial Tax Officer, Ahmedabad:

(7) Notwithstanding anything contained in this rule, monthly return related to the month of  April 2006, may be furnished by the registered  dealer on  or before 30th June 2006.

(8) If a dealer fails to comply with the requirement of clause (iii)  of sub-rule (2) or clause (ii)   of sub-rule (3A) or sub-rule (8A) , he shall be deemed to have not furnished the return as required by section 29.

(8A) Every registered  dealer shall furnish the return alongwith   the information in  the Forms appended  to respective return by the way  of  uploading on the website of the Finance Department duly authenticated  by the dealer himself  or by a person referred  to in section 65. Such dealers shall  not require to  furnish the hard copy  of such return and the information .Such dealer shall give an undertaking as may be  determined by the commissioner .

“(9) If a dealer fails to furnish any return in accordance with the provisions of section 29 by the prescribed date, he shall be liable to pay a penalty for the period of the continuance of the default as under

(a) rupees one hundred for first seven days of delay from the prescribed date,

(b) rupees one hundred and rupees one hundred per day of delay thereafter up to thirty days from the prescribed date,

(c) rupees three thousand per month or part thereof of delay after first thirty days from the prescribed date subject to a maximum of rupees ten thousands

Provided that such penalty shall not exceed rupees one thousand per return in case of a registered dealer to whom permission to pay lump sum tax has been granted under section 14.

Provided further that such penalty shall not exceed rupees two thousand per return in case of a registered dealer required to furnish quarterly return,-

(i) in accordance with the provisions of sub-rule (3A) provided his total amount of tax payable for all places of business has not exceeded rupees sixty thousand in the previous year or in the current year, or

(ii) in accordance with the provisions of sub-rule (3B).