(1) If the authority specified in rule 62 requires a dealer to furnish returns under sub-section (1) of section 24 of the Act he shall serve upon him a notice in Form N-I and such dealer shall comply with the notice within thirty days from the date of service of such notice. Such return shall be in the form RT-IX.

(2) Every register dealer, other than a dealer paying tax under sub-section (1) or sub-section (1A) or sub-section (4) of section 15, shall furnish to the authority specified in rule 62:-

(a) a quarterly return in Form RT-I in duplicate;

(b) an annual return in Form RT-III in duplicate.

Provided that every registered developer, who has opted to pay compounding tax under the provisions of Section-15C of Bihar Value Added Tax Act, 2005 in lieu of tax payable under the Act shall furnish to the authority specified in Rule 62-

(a) a quarterly return in Form RT-IA;

(b) an annual return in Form RT-IIIB.

Provided that as regards the period commencing from the 1st day of April, 2017 and terminating on the 30th day of June, 2017, the quarterly or, as the case may be, the revised return furnished by a dealer in respect of the said period shall, for the purposes of the Act, be deemed to be the annual return for the financial year 2017-18 if the said dealer furnishes the following information to the prescribed authority on or before the 30th day of March, 2019:-

Provided further that nothing contained in the first proviso shall apply to any person who is engaged in the sale of motor spirit (commonly known as petrol), high speed diesel, natural gas, aviation turbine fuel and petroleum crude.

(2A) Every transporter or carrier or transporting agent or railway container contractor or courier who are registered under sub-rule (11) of rule 3 shall file quarterly return for each quarter on or before the end of the month following the end of the quarter in Form RT-X in the concerned circle.

Provided that if any transporter or carrier or transporting agent or railway container contractor or courier contravenes the provision of sub-rule (1), he shall be liable for penalty under Rule 65 of the Rules.

(3) Every dealer paying tax under sub-section (1) or sub-section (4) of section 15 shall furnish to the authority specified in rule 62 a quarterly return in Form RT-IV in duplicate:

Provided that the return for the fourth quarter shall be deemed to be the annual return in the respect of such a dealer..

3A. (a) No exemption shall be claimed by any dealer specified in sub-clauses (i) or (ii) of clause (b) of sub-section (5) of section 15 in respect of goods purchased from dealers permitted to pay tax under sub-section (5) of section 15 unless he encloses with his quarterly return a true and complete declaration in Form D-XI issued by the selling dealer and signed by the selling dealer or his servant, manager or agent, duly authorized by him.

(b) The provisions relating to declarations in form D-III, as contained in sub-rule (2), sub-rule (3), sub-rule (4), sub-rule (5), sub-rule (6) and sub-rule (7) of rule 10, shall apply mutatis mutandis to the declarations in Form D-XI.

3B- Subject to provisions contained in sub-section (4A) of section 24 of the Act, compounding dealers, whose annual gross turnover does not exceed a fixed limit specified under rule 11 of the Rules, shall furnish an annual statement in the prescribed form RT-IV-Part AA for every financial Year.

3C Subject to provisions contained in section '24A' of the Act, dealers of drugs and medicines as specified in Schedule III of the Act and chemical fertilizers including basic slag, pesticides, weedicides, insecticides, germicides, fungicides and herbicides other than bleaching powder shall furnish only annual return in form RT-IIIA for every financial year.

(4) The revised return as provided under sub-section (7) of section 24 shall be in Form RT-V in duplicate.

(5) Such returns shall be filed before the authority specified in rule 62.

(6) All returns or statements mentioned in the rules shall be signed and verified in the manner provided in the Form by the proprietor of the business; or, in the case of a firm, by the partner authorized to act on behalf of the firm; or, in the case of business of an undivided Hindu family, by the Karta of the family; or, in the case of a company incorporated under the Companies Act, 1956 (Act 1 of 1956) or a corporation constituted under any law, by the managing director or principal executive officer thereof; or, in the case of a society, club or association of persons or body of individuals or a department of Government or local authority, by the principal executive officer, or officer in charge thereof; or, by the declared manager under section 22 in all cases.

(7) On receipt of any return or statement the person in charge of the receipt counter shall grant the person a receipt in lieu thereof.

(8) Notwithstanding anything contained in the Rules, the Commissioner State Tax, by notification, may issue an order to file return or statements specified in the rules, through electronic device in respect of any registred dealer or any class of registered dealers or all registered dealers or transporters etc.

(9) (a) If a dealer fails to file the returns or statements specified under sub section (1) or the statement under sub section (2) of section 24 or the statements under subsection (4) of section 24, the authority specified in rule 62 shall serve upon the dealer a notice in Form N-II requiring him to show cause for such failure.

(b) On the date fixed for hearing the person proceeded against shall be allowed to rebut the accusations leveled against him; but shall not ordinarily be allowed an adjournment. If an adjournment becomes necessary, the specified authority shall record reasons therefor.

(c) After giving a hearing, the specified authority shall record an order containing precisely and clearly the gist of accusations, the manner in which the person proceeded against was made aware of that, the reply, if any, furnished, and the decision thereon.