1) A return to be filed by a VAT dealer under section 20 shall be in Form VAT 200 and it shall be filed within 20 days after end of the tax period by way of online through internet website of the Commercial Taxes Department. The return shall also be appended with details of purchases from registered VAT dealers in Annexure-I, sales to registered VAT dealers in Annexure-II, details of stocks in Annexure-III (for the returns to be filed for the tax periods of June, September, December and March) and details of bank transactions in Annexure-IV.

2) A return to be filed by a TOT dealer under Section 20 shall be on Form TOT 007 and it shall be filed within 30 days after the end of the calendar quarter;

Provided that for the return in Form TOT 007 to be filed by GRN/TOT dealers for the Calendar Quarter June, 2014, the period from 01-04-2014 to 01-06-2014 shall be treated as "Calendar Quarter" and including all the transactions during the said period such return shall be filed on or before 31-07-2014.

Provided further that all the transactions for the period from 02-06-2014 to 30-09-2014 shall be treated as "Calendar Quarter" and return for this tax period shall be filed on or before 31-10-2014.

3) In the case of a VAT dealer having more than one place of business all returnsprescribed by these rules shall be submitted by the head office of the business in the State and shall include the total value of all sales of all the branches in the State of such VAT dealer;

4) Where the registration of a VAT dealer or TOT dealer is cancelled, a final return on Form VAT 200C or TOT 007 as the case may be shall be filed within fifteen days of the effective date of cancellation of registration;

5) 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;

6) a) If any VAT dealer having furnished a return on Form VAT 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 submit an application on Form VAT 213 within a period of six months from the end of the relevant tax period.

b) On receipt of Form VAT 213 in the case of an under-declaration, a Form VAT 307 shall be issued for the under-declared tax and the interest due on the late payment. In the case of an over-declaration Form VAT 308 shall be issued

7) a) In the case of casual trader a declaration on Form CAT001 shall be filed within twenty four hours of his arrival 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.

b) The casual trader shall file a final declaration in Form CAT 002 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.

8) Every VAT dealer who claims input tax credit in respect of certain goods or any specific category of VAT dealers, as notified by the Commissioner or any other VAT dealer as required by the Deputy Commissioner concerned shall submit a return in Form VAT 225 in addition to the return on Form VAT 200, containing the details of purchases made from other VAT dealers in the State for each tax period or for any other period as may be notified by the Commissioner or as required by the Deputy Commissioner concerned.

(9) Omitted w.e.f 1.05.09.

(10) Omitted w.e.f 1.10.08.

(11) Omitted w.e.f 1.10.08.

(12) All the returns prescribed under sub-rules (1) to (8) of this Rule may also be filed electronically through electronic filing system to be created for the purpose.

Provided that such class of dealers as may be notified by the Commissioner of Commercial Taxes from time to time shall file all the returns, prescribed under sub Rules (1) to (8) of this Rule electronically through electronic filing system created for the purpose.

(13) Every Department of the State and Central government shall submit a return in Form VAT 230 with all the information, required therein, for each month. The return for each month shall reach the assessing authority of the area, in which the principal place of business is located, on or before 20th day of the succeeding month. The return shall be submitted by the officer of the Department, duly authorized in this behalf by the Head of the Department, concerned. Along with the return, he shall also pay the tax due, if any, as per the return, through cheque, demand draft, pay order or Government treasury challan.

(14): Every VAT dealer or TOT dealer, other than casual traders, may also file the returns, prescribed under sub-rules (1) to (6) of this Rule in e-Seva Centres by paying user charges, as prescribed by the Commissioner of Commercial Taxes from time to time. Such returns shall be filed in duplicate and the e-Seva centre shall return one of those returns with the proof of receipt of the same.