36 Returns

RETURNS AND PAYMENT OF TAX

36. Returns

(1) Every taxable person shall file quarterly self-assessed return in Form VAT-15 within a period of thirty days from the date of expiry of each quarter along with the proof of the payment made  into the appropriate Government Treasury and the Tax Deductions at Source (hereinafter referred to as the TDS ) certificates, if any:

       Provided that where  a person opts to  make the payment of tax through crossed cheque or bank draft, he  shall enclose  the crossed cheque or the bank draft, as the case may be, along with  the   return, which shall be filed within a period of twenty days from the date of the expiry of the quarter:

       Provided further that  a taxable person whose annual tax liability during the previous year was rupees two lakh or more,shall determine his tax liability for every month and shall pay tax by the 20th day of the month, if paid through the crossed cheque or draft and by the 30th day of the month, if paid through the treasury receipt and shall submit the same to the designated officer, along with  the  information  in  Form  VAT-16; and  payment for the last month of each quarter shall be made on the 20th or the 30th day of the close of quarter, as the case may be, along with the quarterly return. The return in Form VAT 15, shall be accompanied by photocopies of the treasury receipt evidencing the payment of tax for the previous two months also.

Provided further that if the annual tax libability of a person exceeds rupees two lakhs as stated in the second provisio, the taxable person shall continue to pay tax and furnish information as required in form VAT-16 during all the subsequent years irrespective of the fact that his tax liability decreases from rupees two lakhs:

Provided further that a person making sales in the course of inter-State trade or export out of India may, by making an application to the designated officer, opt to file self-assessed return on monthly basis in Form VAT-15 within a period of twenty days, if payment of tax is made by a crossed cheque or draft and within a period of thirty days, if payment is made through a treasury receipt.

        Provided further that a person exclusively conducting business of 'Kacha Arhita' engaged in the purchase and supply of agriculture produce purely on commission basis shall not be required to file quartely self-assessed return in form VAT-15.

(1A) Notwithstanding anything contained in sub-rule (1), the commissioner may, for the reasons to be recorded in writing, specify such categories of persons, who will deposit tax payable by them as per provisions of sub-rule (1).However, such persons shall form, as may be specified by the commissioner from time to time.

(2) Every registered person, shall file quarterly self-assessed return in Form VAT-17 within a period of thirty days from the date of expiry of each quarter along with the proof of payment made into the appropriate Government Treasury and the TDS certificates, if any:

         Provided that a person, who opts to make payment of tax through  the crossed cheque or bank draft, he shall enclose   the crossed cheque or the bank draft, as the case may be, along with the return,  which shall be filed within a period of twenty days from the date of the expiry of the quarter.

(3) In the case of a taxable person or a registered person, having more than one place of business in the State, returns shall be submitted by the authorised person of principal place of business in the State and shall include the total value of goods sold or purchased or transferred by all additional places of business of such taxable person or registered person, as the case may be.

(4) In the event of cancellation of registration, the taxable person or registered person, as the case may be, shall file a final return in Form VAT-15 or Form VAT-17, as the case may be, within a period of thirty days of such closure along with a statement of stock existing on the date of closure.

(5) A return in Form No. VAT – 15 or VAT – 17, as the case may be, shall be in duplicate. The original copy, shall be retained by the designated officer and the duplicate copy shall be returned to the person after acknowledging the same by signing and affixing the official stamp and the receipt number.

Provided that such categories of persons, as may be directed by the commissioner, shall file returns electronically.

Provided Further that such categories of persons, as may be directed by the commissioner, shall make the payment of tax, penalty and interest or other dues electronically through internet banking. Wherever payment of tax, penalty and interest or other dues is made electronically through internet banking, the procedure and date prescribed for payment through treasury receipt shall be applicable mutatis-mutandis.