(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 return relates, alongwith the information in respect of tax invoices of sales in Form 201 A, tax invoices of purchases in Form 201B and inventories 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 to in clauses (i) and (ii) above shall furnish information quarterly in Form 201C for the period ending on 30th June, 30th September, 31st December and 31st March alongwith 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 in this rule, the non-localized dealer shall furnish monthly return and the provisions of clause (i) shall apply mutatis mutandis to 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 201C 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 periods 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 Forms 201A and 201B, within thirty days from the end of the quarter to which return relates; and the provisions of clause (ii) of sub-rule (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 the 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 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 relates alongwith the information in respect of tax invoices of sales in Form 201A and tax invoices 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 thirty 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 holds a certificate of entitlement under any incentive scheme, so long as he avails of the benefit of tax incentives 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 sold against tax invoice and goods purchased against tax invoice and such return shall be filed within thirty 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 previsions of sub-rule (2), on completion of the availement of tax incentives referred to above.
(c) The Commissioner may by way of public circular, specify the statements 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 thirty 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, the 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 (ii) 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 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 dealer 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).