(1) A return to be filed by a registered VAT dealer under sub-section (1) of Section 29, and a dealer to whom a notice under sub-section (2) of Section 29 of the Act, has been issued to file the return, shall be in Form JVAT 200 and it shall be filed in a circle, where such dealer is registered under the Act, within twenty five days after the end of the month. The return shall be true, complete and in duplicate and one copy of the return shall be retained by such dealer.
(2) In the case of a VAT dealer who is registered vide clause (x) (a) of rule 3 of the Rules, all returns prescribed under these rules, shall be furnished by the principal place of business, in the State which has been declared by the such registered VAT dealer, and shall include the total value of all transactions of all the branches/units of such VAT dealer.
Provided such dealer(s) shall annex the statement of despatches to each of his branch(s) or additional place(s) of business and shall also annex the sale turnover as carried out by such branch(s) or the additional place(s) of business.
Provided further the oil companies dealing with the petroleum products shall annex the details of sales turnover, taxes accrued and paid therein separately for each and every commodity being sold by them.
(3) Omitted.
(4) Notwithstanding anything contained in sub-rule (1) of this Rule, the registered dealers: engaged in reselling of the goods and opting to pay tax in the goods specified under sub-section (2) of Section 9 and notification issued thereunder, including such Registered Dealers; who have been granted registration certificate in Form JVAT 108, shall file their Return for the tax-period in Form JVAT 214 and JVAT 211 within twenty five day(s) after the end of the quarter.
Provided, such dealers also reselling other goods than those specified under sub-section (2) of Section 9 shall file their Return in Form JVAT 214 .
(5) If any VAT dealer having furnished a return in Form JVAT 200 or JVAT 214 or JVAT 211, finds any omission or incorrect information therein, other than as a result of an inspection or receipt of any other information or evidence by the authority prescribed, he shall furnish a revised return in Form JVAT 200 or JVAT 214 or JVAT 211 within a period of three months from the end of the respective tax period stating therein the reasons thereof indicating in such Form JVAT 200, JVAT 214, JVAT 211 as "Revised" in red colour and also indicating the Period of such revised returns in red colour.
(6) If there is a change in the rate of tax during a tax period, a separate return in respect of each portion of the tax period showing the application of different rates of tax shall be furnished.
(7) If any VAT dealer having furnished a return in Form JVAT 200 finds any omission or incorrect information therein, other than as a result of an inspection or receipt of any other information or evidence by the authority prescribed, he shall furnish a revised return in Form JVAT 200 within a period of three months from the end of the relevant tax period/month stating therein the reasons thereof and indicating in Form JVAT 200 as "Revised" in red colour and also indicating the Period of such revised returns in red colour.
(8)(a) In the case a casual trader a declaration in Form JVAT 202 shall be filed within five days of arrival of goods in any place in the State, before the authority prescribed indicating the nature of goods and their value in which he intends to deal and the period for which he intends to conduct his business. After proper verification and to his satisfaction, the prescribed authority may grant permission to such casual traders for the same, provided the prescribed authority may require from such casual traders payment of advance tax, if necessary.
(b) The casual trader shall file a final declaration in Form JVAT 203 before the authority prescribed on the last day on which he intends to leave the place along with payment of the tax due on the taxable turnover, after making adjustment of advance tax, if any.
(9) The dealer opting for payment of Composition Tax under Section 58 of the Act and to whom Certificate of registration vide clause (IV) of Rule 4 in Form JVAT 108 has been issued, shall file return in Form JVAT 211 within twenty five days after the end of the tax-period and pay the Composite Tax not later than 21st days after the end of the such tax-period.
Provided the dealer opting for Composition of Tax u/s 58 of the Act, shall also file Annual Return in Form JVAT 212 by 31st July of the following year.
Provided further in the circumstances, if the gross turnover of the dealer exceeds Rs. 40 lakhs, he shall furnish the Audited Accounts by 31st December of the following year, which shall contain a certificate in Form JVAT 409 on behalf of such persons, conducting such audit of accounts as required under sub-section (1) of Section 63 of the Act, certifying therein genuineness and correctness of the account audited thereof.
(10) The dealer liable to pay presumptive Tax under Section 22 of the Act and to whom certificate of registration vide Clause (ii)(c) of Rule 4 in Form JVAT 108 has been issued, shall file Return in Form JVAT 211 within twenty five days after the end of the Tax-Period and pay the presumptive tax not later than 21st day after the end of the such Tax-Period.
Provided the dealer liable to pay Presumptive Tax u/s 22 of the Act, shall also file Annual Return in Form JVAT 212 by 31st July of the following year.
(11) Every registered VAT dealer, who is liable to file Return under sub-rule (1) of this rule shall also file an Annual Return in Form JVAT 204, by the end of the month after expiry of the period of nine months of the following year.
Provided that the Annual Returne filed in Form JVAT 204 contain a true and complete statements in annexures appended to Form JVAT 204 separately giving all the details mentioned in that Form.
Provided further where a dealer who is a manufacturer, has filed an Annual Return along with the annexures as mentioned above, shall provide a true and complete statement showing the quantity and value of goods received for use in manufacture of goods, consumed in manufacture of goods, and the stock remaining at the end of that year and value of goods manufactured.
(12) (a) Notwithstanding anything contained in this rule, registered dealers may opt to file their returns under this rule by way of e-filing, through the departmental website.
(b) All such dealers opting for e-filing of their returns, may require to register their signature(s) as "digital signature" by such agency or agencies, as approved by the Commissioner.
(c) All such dealers opting for e-filing of their returns, shall also require to register themselves with such agency or agencies, as approved by the Commissioner and obtain a user id and password.
(d) In the circumstances the digital signature of any dealer is not certified or registered by any approved agencies or the approval of their digital signature is pending before such agencies; such dealers may also file their returns by way of e-filing. However such dealers shall have to sign manually a verification report specially designed for this purpose and electronically generated and thereafter transmitted to their e-mail id, and submit the same with the prescribed authorities in the respective circle(s) within ten days of such e-filing and receive the acknowledgement to this extent.
(e) Such dealers, after obtaining the verification report through e-mail and have furnished the same with the respective circle(s), the prescribed authority shall enter the same into the departmental database and close the pending status shown against such dealers, as if the returns have been filed and signed.
(f) For the purpose of e-filing of the returns, all such dealers shall fill all the respective entries in a true, complete and correct manner. In the circumstances if any respective entries have not been filled, the same shall be treated the violation of sub-section (1) of section 29 and as such sub-section (4) of section 30 shall apply accordingly.
(g) In the circumstances if any e-filing return has been filed without an authorised digital signature; the same shall be treated to be the violation of sub-section (5) of section 29 and as such action under sub-section (6) of section 36 shall apply accordingly.
(h) Any such dealer opting for e-filing may revise return in accordance to the sub-section (3) of section 29.
Explanation - For the purpose of e-filing under this sub-rule, return shall mean the Form JVAT 200, JVAT 204, JVAT 211, JVAT 212, and JVAT 214 and the date of such e-filing shall be the respective dates as prescribed in this rule.
(i) Not withstanding anything contained in this sub-rule, the Commissioner may evolve a criteria and direction; other than those prescribed in this sub-rule, for filing e-filing returns by the registered dealers.