(1) A return to be filed by a registered VAT dealer under sub-section (1) of Section 29 including such registered dealers engaged in reselling of the goods and opting to pay tax under sub-section (2) of Section 9 and notification issued thereunder, and a dealer to whom a notice under subsection (2) of Section 29 of the Act has been issued to file the return, shall be in Form JVAT 200 and it shall be filed in a circle, where such dealer is registered under the Act, within twenty five days after the end of the quarter. The return shall be true, correct and complete.
Provided that such dealers also reselling other goods than those specified under sub-section (2) of Section 9 shall file their return in Form JVAT 200.
Provided further that the dealer shall fill the annexures appended to the Form JVAT 200 whichever is applicable to him.
(2) In the case of a VAT dealer who is registered vide clause (x) (a) of rule 3 of the Rules, all returns prescribed under these rules, shall be furnished by the principal place of business, in the State which has been declared by the such registered VAT dealer, and shall include the total value of all transactions of all the branches/units of such VAT dealer.
Provided such dealer(s) shall annex the statement of despatches to each of his branch(s) or additional place(s) of business and shall also annex the sale turnover as carried out by such branch(s) or the additional place(s) of business.
Provided further the oil companies dealing with the petroleum products shall annex the details of sales turnover, taxes accrued and paid therein separately for each and every commodity being sold by them.
(3) Notwithstanding anything contained in sub-rule (1) and (2); all the registered dealers other than those, who have been granted Registration Certificate in Form JVAT 108; shall also file a Monthly Abstract in Form JVAT 213, within twenty-five days after the end of the month.
(4) Omitted w.e.f. 22-10-14.
(5) If any VAT dealer having furnished a return in Form JVAT 200 or JVAT 214 or JVAT 211, 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 furnish a revised return in Form JVAT 200 or JVAT 214 or JVAT 211 within a period of three months from the end of the respective tax period stating therein the reasons thereof indicating in such Form JVAT 200, JVAT 214, JVAT 211 as "Revised" in red colour and also indicating the Period of such revised returns in red colour.
(6) 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.
(7) If any VAT dealer having furnished a return in the Forms as prescribed in this rule, 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 furnish a revised return in the Forms as prescribed in this rule before the expiry of three months following the last date prescribed in the rules for furnishing the original return relating to the tax period.
(8)(a) In the case a casual trader a declaration in Form JVAT 202 shall be filed within five days of arrival of goods 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. After proper verification and to his satisfaction, the prescribed authority may grant permission to such casual traders for the same, provided the prescribed authority may require from such casual traders payment of advance tax, if necessary.
(b) The casual trader shall file a final declaration in Form JVAT 203 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, after making adjustment of advance tax, if any.
(9) (a) The dealer opting for payment of Composition Tax under Section 58 of the Act whose gross turnover is upto 50 lakhs in a year and to whom Certificate of registration in Form JVAT 108 has been issued, shall file return in Form JVAT 211 within twenty five days after the end of the tax-period and pay the Composite Tax not later than 15th days after the end of such tax-period.
Provided that such dealer opting for Composition of Tax u/s 58 of the Act, shall also file Annual Return in Form JVAT 212 by 31st December of the following year.
Provided further that in the circumstances, if the gross turnover of the dealer exceeds Rs. 60 lakhs, he shall furnish the Audited Accounts by 31st December of the following year, which shall contain a certificate in Form JVAT 409 on behalf of such persons, conducting such audit of accounts as required under sub-section (1) of Section 63 of the Act, certifying therein genuineness and correctness of the account audited thereof.
(b) The dealer opting for Composition of Tax under section 58 of the Act whose gross turnover is upto 25 lakhs in a year shall file only Annual Return in Form JVAT 212 by 25th April of the following year.
(c) If the gross turnover of any dealer exceeds Rs. 40 lakhs, he shall furnish the Audited Accounts by 31st December of the following year, which shall contain a certificate in Form JVAT 409 on behalf of such persons, conducting such audit of accounts as required under sub-section (1) of Section 63 of the Act, certifying therein genuineness and correctness of the account audited thereof.
(10) The dealer liable to pay presumptive Tax under Section 22 of the Act and to whom certificate of registration in Form JVAT 108 has been issued, shall file Return in Form JVAT 211 within twenty five days after the end of the Tax- Period and pay the presumptive tax not later than 15th day after the end of the such Tax-Period Provided the dealer liable to pay Presumptive Tax u/s 22 of the Act, shall also file Annual Return in Form JVAT 212 by 31st December of the following year.
(11) Every registered VAT dealer, who is liable to file Return under sub-rule (1) of this rule shall also file an Annual Return in Form JVAT 204, by the end of the month after expiry of the period of nine months of the following year.
Provided that the Annual Returne filed in Form JVAT 204 contain a true and complete statements in annexures appended to Form JVAT 204 separately giving all the details mentioned in that Form.
Provided further where a dealer who is a manufacturer, has filed an Annual Return along with the annexures as mentioned above, shall provide a true and complete statement showing the quantity and value of goods received for use in manufacture of goods, consumed in manufacture of goods, and the stock remaining at the end of that year and value of goods manufactured.
Provided further, that if any VAT dealer finds any omission or incorrect information as filed in his annual return in Form JVAT 204; such VAT dealer may revise his annual return, in Form JVAT 204; within one month after the expiry of the last date prescribed in this rule for furnishing the annual return, relating to that tax period.
(12) (a) Notwithstanding anything contained in this rule, registered dealers shall file their returns signed digitally under this rule by way of efiling, through the departmental online system.
Provided that the Commissioner may relax the provision of digital signature for a particular period.
(b) In the absence of digital signature, any return, annexure or document filed online by a dealer or his declared Business Manager through enrolled departmental login ID and Password, shall be deemed to have been filed by the dealer himself.
(c) For the purpose of e-filing of the returns, all such dealers shall fill all the respective entries in a true, complete and correct manner. In the circumstances if any respective entries have not been filled, the same shall be treated the violation of sub-section (1) of section 29 and as such sub-section (4) of section 30 shall apply accordingly.
(d) In the circumstances if any e-filing return has been filed without an authorised digital signature; the same shall be treated to be the violation of sub-section (5) of section 29 and as such action under sub-section (1) of section 36 shall apply accordingly.
(e) Any such dealer opting for e-filing may revise return in accordance to the sub-section (3) of section 29.
Explanation: For the purpose of e-filing under this sub-rule, return shall mean the Form JVAT 200, JVAT 204, JVAT 211 and JVAT 212 and the date of such e-filing shall be the respective dates as prescribed in this rule. Form JVAT 213 shall be treated as monthly abstract and the date of e-filing shall be the respective dates as prescribed in this rule.
(f) Notwithstanding anything contained in this sub-rule, the Commissioner may evolve a criteria and direction; other than those prescribed in this sub-rule, for filing e-filing returns by the registered dealers.