(1) Every person, being a dealer, who is not registered under this Act, by a notice served in the manner prescribed by the prescribed authority, shall furnish a true and complete return to the prescribed authority in such form and manner and by such time as may be prescribed.

(1A) Every person, being a registered dealer (other than a dealer permitted to pay tax under subsection (1) or subsection (1A) or subsection (4) of section 15 or section 15A) shall furnish, to the prescribed authority, a true and complete return, in the form and manner prescribed, in respect of all his transactions relating to sales, purchases, receipts and dispatches of goods and any other transactions prescribed specifically for each quarter, on or before such date as the Commissioner may, by notification, specify:

Provided that different dates may be specified in respect of different categories of registered dealers.

(2) Omiited w.e.f 1st April, 2007

(3) Every registered dealer shall furnish to the prescribed authority, on or before the due date, a true and complete return in respect of every financial year in the form and manner prescribed.

Explanation - In this sub-section, "due date" means-

(a) the 31st day of December of the year following the year to which such return relates in the case of the following classes of dealers:

(i) a company within the meaning of the Companies Act, 1956, or

(ii) a person, other than a company, whose accounts are required, under this Act or under any other law, to be audited or where the report of an accountant is required to be furnished under section 54;

(b) the 31st day of July of the year following the year to which such return relates, in any other cases.

(4) Every dealer who has been permitted to pay tax under sub-section (1) and sub-section (4) of Section 15 shall file a quarterly statement for each completed quarter on or before the end of the month following the end of the quarter to the prescribed authority in such form and in such manner as may be prescribed.

(4A) Every dealer who has been permitted to pay tax under sub-section (1A) of section 15 shall furnish to the prescribed authority an annual statement, in the form and manner prescribed, in respect of every financial year by the 31st day of July of the year following the year to which such statement relates.

(5) If the due date prescribed for the filling of quarterly statement or return or quarterly statement or annual return happens to be a holiday, the next date on which the office opens shall be deemd to be the due date.

(6) Notwithstanding anything contained in sub-section (1) or sub-section (2) or sub-section (3) or sub-section (4), the prescribed authority may, for specific reasons to be recorded in writing, extend the date of filing such return or quarterly statement, as the case may be, subject to the condition that such an extension may be allowed only once and for a period not exceeding thirty days from the due date; but the Commissioner may allow extension beyond thirty days for reasons to be recorded in writing subject to the condition that such an extension may be allowed only once and that also for a period not exceeding three months.

Provided that the Commissioner may, in extraordinary situations such as disasters and in respect of dealers in general or of a specific area, for specific reasons to be recorded in writing, extend the date of filling the returns or statements specified in sub-Section (1) or sub-Section (3) or sub-Section (4) or sub-Section (4A) in respect of any period, beyond the stipulated date by a general or specific order and such extension shall not exceed a period of three months:

Provided that the state Government may extend the date of filing the return or the quarterly return beyond the stipulated date by six months but not beyond three months at a time.

Provided also that the State Government may extend the due date of filing return / quarterly statement beyond stipulated date for a period of six months but not more than three months at a time.

(7) If a dealer having furnished a quarterly return under sub-section (1) or the quarterly statement under sub-section (2) or sub-section (4), discovers any omission or wrong statement therein, he may furnish a revised return or statement, as the case may be, in the form and manner prescribed to the prescribed authority at any time before the due date within the meaning of sub-section (3).

Provided that no such return or statement shall be taken into consideration if, upon information or otherwise and for reasons to be recorded in writing, the prescribed authority is satisfied that the return or statement originally furnished was deliberately false or that it was furnished with intent to defraud the State Government of its revenue.

(8)(a) If a dealer fails to furnish the return within the time specified under sub-Section (1) or sub-Section (3) or sub-Section (4A) or the quarterly statement under sub-Section (4), or, as the case may be, within the date extended under sub-Section (6), he shall be liable to pay, by way of fine-

(i) a sum of seven hundred and fifty rupees for each month, or part thereof, of the delay for the first six months of the delay; and

(ii) a sum of one thousand rupees for each month, or part thereof, of the delay for each subsequent month of the delay.

(b) The fine specified in clause (a) shall be paid by the concerned dealer, in the manner prescribed, before furnishing the return or the statement, as the case may be, specified in clause (a).

(9) (a) Every dealer, other than a dealer permitted to pay tax under sub-section (1) and sub-section (4) of Section 15, shall deposit the tax payable in respect of every month on or before the fifteenth day of the following month in such manner as may be prescribed and shall furnish the proof of payment in the form and manner prescribed.

(b) Every dealer required to pay tax under sub-section (1) and (4) of Section 15 shall also deposit the tax, arrived at after applying the rate specified in the notification issued under Section 15 to his quarterly turnover, on or before the fifteenth day of the month following the quarter to which it relates and shall enclose the proof of payment in the form and manner prescribed along with the statement required to be furnished under sub-section (4).

(c) Subject to the provisions of sub-section (10), if any registered dealer submits a revised return under sub-section (7) and if the amount of tax due from such dealer according to the revised return is higher than the amount which was due according to the original return, such revised return shall be accompanied by a receipt showing the payment of extra amount of tax in the manner provided in clause (a).

(d) Notwithstanding anything contained in para (a) and (b) of this sub-section the Commissioner may, by a general or specific order in extra ordinary situation such as disaster, for specific reasons to be recorded in writing, extend the date of payment of tax for dealers in general or for a specific area for a period beyond stipulated date in sub-section (a) provided that such extension shall not exceed three months.

Provided that the State Government may extend the due date of payment of tax as prescribed in clause (a) and (b) of this sub-section upto a period of six months but not more than three months at a time.

(9A) Omitted w.e.f.27-05-2011.

(10) If a dealer, required to furnish the return under sub-section (1) or statement under sub-section (4) fails to pay the amount of tax payable according to the provisions of sub-section (9), such dealer shall be liable to pay interest -

(a) in respect of tax payable under sub-section (9), by him in accordance with the return or the quarterly abstract statement or revised return, as the case may ;

(b) in respect of the tax payable for the period for which he has failed to furnish returns under sub section (1) or quarterly abstract statement under sub-section (4).

at the rate of one and a half per cent per month of the amount due from the date the tax so payable had become due to the date of its payment.

Explanation:- For the purpose of this sub-section-

(i) Where the period of default in payment of tax covers a period less than a month, the interest payable on such tax in respect of such period shall be computed proportionately;

(ii) "Month" shall mean thirty days.

(11) Any interest levied or penalty imposed under this section shall be without prejudice to any action, which is or may be taken under section 81.

(12) A rebate at the rate of half per cent of the amount of tax admitted to be due in the return furnished under sub-section (1) subject to a maximum of fifty thousand rupees in a year, shall be allowed to a registered dealer who has furnished the return within the due dates specified under this section and has paid such amount in full or before the date specified for payment of tax under this section.