(1) The return referred to in sub-section (1) of section 21 of the Act shall be submitted by a dealer in Form VAT-10 VAT-10A and VAT-11 as the case may be.

(2) Every dealer shall submit return electronically through the official website of the department, unless otherwise notified by the Commissioner. The return shall be digitally signed by the dealer or his business manager. However, where the dealer has given his consent to use the official website for submitting return in the prescribed manner, he may submit return without digital signature. However, for the period prior to 01.04.2014, if the dealer has failed to furnish the signed copy of acknowledgement generated through the official website of the department, within the time prescribed under the rules which were in force at that time, the date of submission of signed copy of said acknowledgement shall be deemed to be the date of the filing of the return.

(3) Where the amount of tax, interest or late fee, if any, is not paid electronically, the dealer shall furnish the copy of e-challan, receipt in Form VAT-38 or certificate of tax deduction at source, as a proof of deposit, to the assessing authority or the officer authorized by the Commissioner, when demanded by such authority or the officer.

(4) Return in Form VAT-11 shall be submitted, within ninety days of the end of the relevant year, by the following class of dealers other than those registered under the Rajasthan Tax on Entry of Goods into Local Area Act, 1999 (Act No.13 of 1999) and/or the Rajasthan Tax on Luxuries (in Hotels and Lodging Houses) Act, 1990 (Act No. 9 of 1996),-

(a) who has opted for payment of tax under sub-section (2) of section 3; or

(b) who are exclusively engaged in the sale and purchase of exempted goods; or

(c) who are exclusively engaged in the sale of goods which are taxable at maximum retail price under sub-section (7) of section 4 and such goods have suffered tax at maximum retail price at earlier occasion under the said sub-section; or

(d) who are exclusively engaged in the sale of goods which are taxable at first point in the series of sales and such goods have suffered tax at the said first point; or

(e) who are exclusively engaged in the sale of such goods for which payment of tax in lump sum under section 5 may be made and the dealer has opted to pay tax in lump sum; or

(f) who are exclusively engaged in the sale of such goods which are exempted from payment of tax under any notification issued under sub-section (3) of section 8 on the condition of payment of exemption fee and the dealer has opted for payment of exemption fee; or

(g) as may be notified by the Commissioner. Notwithstanding anything contained in clause (f) above, a contractor covered under the said clause shall submit VAT-11, where any incidental sale has been made of leftover taxable goods related to the contract for which an option has been exercised by him. He shall also submit statement of sale of such leftover goods in Form VAT-08A for the quarter in which such sales have been made by him, within sixty days of the end of the relevant quarter:

Provided that in case of dealer who is required to get his accounts audited under section 44AB of the Income Tax Act, 1961 (Central Act No. 43 of 1961), may submit return within nine months from the end of the relevant year.

Provided further that the return in Form VAT-11 for the period ending on 30.06.2017 shall be submitted upto 30.09.2017 by the dealers other than those engaged in sale or purchase of goods included in Entry Number 54 of the State List of Seventh Schedule to the Constitution.

(5) Return in Form VAT-10 shall be submitted by all dealers other than those enumerated in sub-rule (4) above, along with statement of purchases in Form VAT-07A and statement of sales in Form VAT- 08A :-

(a) within sixty days of the end of the quarter by the dealers who have deposited less than Rs. 50,000/- as tax under the Rajasthan Value Added Tax Act, 2003, including the Central Sales Tax Act, 1956, during the previous year

(b) within forty five days of the end of the quarter by the dealers other than enumerated in clause (a) above.

Explanation: Quarter means the period of three months ending on 30th June, 30th September, 31st December and 31st March and month shall mean calendar month.:

Provided that the return in Form VAT-10 for the period ending on 30.06.2017 shall be submitted upto 30.09.2017 by the dealers other than those engaged in sale or purchase of goods included in Entry Number 54 of the State List of Seventh Schedule to the Constitution.

(6) Annual Return in Form VAT -10A shall be submitted by all dealers covered under sub-rule (5) within nine months from the end of the relevant year:

Provided that the return in Form VAT-10A for the period ending on 30.06.2017 shall be submitted upto 31.03.2018 by the dealers other than those engaged in sale or purchase of goods included in Entry Number 54 of the State List of Seventh Schedule to the Constitution.

(7) Where a dealer has more than one place of business, he shall include in the return, the turnover of the principal place of business as well as the turnover of all other places of business.

(8) Where a dealer discovers any omission or error in Form VAT-10 or Form VAT-10A or Form VAT-11 furnished by him, he may revise such return and furnish the revised return within fifteen days from the last date of submission of annual return but dealer cannot revise return after issue of any notice under section 25 or section 27, as the case may be, whichever is earlier. However, where any notice under sub-section (1) of section 24 has been issued, the dealer may furnish revised return in pursuance of the notice within such time as has been provided in the said notice:

Provided that for the year 2015-16 the dealer may furnish the revised return in Form VAT-11 upto 15.04.2017.

(9) Notwithstanding any thing contained in sub-rule (1) to (7) above, the return(s) for the period prior to 01.04.2014 may be submitted in such manner and in such form which was in force for that period.

(10) No return shall be entertained where the dealer has.-

(i) not furnished the return(s) for the previous quarter(s) or year(s), as the case may be; or

(ii) failed to deposit due tax late fee and interest, if any, before furnishing the return(s).

(11) Where a dealer who had opted for, payment of tax in accordance with the provisions of sub-section (2) of section 3 or payment of lump sum in lieu of tax in accordance with section 5, and opted out from the said option before the end of a year, such dealer shall submit the details of turnover from the beginning of year upto the date of opting out, in the return in Form VAT-10 pertaining to the quarter in which he opted out and shall not be required to submit returns for the previous quarter(s) of that year.