(1) A return to be filed by a registered dealer under section 24 of the Act, other than those opted for composition of tax under section 7 of the Act, shall be in Form VAT-III and it shall be filed within 30 days from the end of quarter.

Provided that the Government may, by notification published in the Official Gazette, specify the dealers or class of dealers other than those who have opted for composition of tax under section 7 of the Act, who shall file a single annual return of their sales for the year, through electronic system, by using a system code availed from the Appropriate Assessing Authority, in Form VAT III within thirty days from the end of the year to which the return relates and the return so filed shall be deemed as filed in accordance with the provisions of sub--section (1) of section 24 of the Act:

Provided further that the Commissioner may, by order, direct that in cases specified in such order, the returns be accepted beyond said 30 days but not later than 60 days, from the end of quarter or year, as the case may be, without payment of penalty:

Provided also that the Government may, by order, direct that in cases specified in such order, the returns be accepted beyond said 60 days but not later than 120 days, from the end of quarter or year, as the case may be, without payment of penalty.

(1A) Notwithstanding anything contained in sub-rule (1), a registered dealer, other than the one dealing in alcoholic liquor for human consumption, who is required to file an annual return of his sales in terms of the first proviso to sub-rule (1) shall file a single return of his sales, for a period commencing from the first day of the financial year upto the day immediately before commencement of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017), in Form VAT III online, through electronic system, by using a system code availed from the Appropriate Assessing Authority, within thirty days from the last day of the period to which the return relates and the return so filed shall be deemed as the return filed in accordance with the provisions of sub-section (1) of section 24:

Provided that the Commissioner may, by order, direct that in cases specified in such order, the returns be accepted beyond said 30 days but not later than 60 days, without payment of penalty:

Provided also that the Government may, by order, direct that in cases specified in such order, the returns be accepted beyond said 60 days but not later than 120 days, without payment of penalty.

(2) Notwithstanding anything contained in sub-rule(1), the Commissioner may fix monthly returns of sales for dealers or class of dealers and such returns shall be filed within 30 days from the end of the month.

(3) A return to be filed as specified in sub-rule(1) or sub-rule(2) above shall be accompanied by copies of e-challan(s) as a proof of payment of the tax in respect of each of the month in which net tax is payable.

In case the tax payment has been effected through cyber treasury so notified by the Government or through any other electronic system (e-payment) of payment available within the banks, notified by the Government, then such payment be listed in the returns as per the acknowledgements received for every e-payment.

(3A)(i) The Government may, by notification published in the Official Gazette, specify the date and the dealer or class of dealers, who shall file their quarterly returns through electronic system, by such date, by availing a system code from the Appropriate Assessing Authority:

Provided that, any dealer who is not liable to file returns through electronic system as per clause (i) above, may, if he so desires, opt for filing his quarterly returns through electronic system by availing a system code from the Appropriate Assessing Authority.

(ii) A dealer liable or opting to file returns through electronic system shall enter the data in accordance with the instructions that are applicable for filing the returns through electronic system. The dealer may visit the Department's official website for more details. The returns shall indicate the details of payments of tax effected during a quarter. Wherever the tax payments are made physically, the copies of the e-challans showing payment of tax shall be filed with the Appropriate Assessing Authority, immediately, upon filing such returns.

(4) The returns shall be submitted to the Appropriate Assessing Authority having jurisdiction over the dealer. (5) In case of a registered dealer having more than one place of business , a consolidated return shall be submitted by the Head Office of the business to the Appropriate Assessing Authority and shall include the total sales of all the branches or places of business of such dealer in the State.

(6) Where a registered dealer effects closure of the business and applies for cancellation of registration certificate in the middle of the return period, he shall file return for the period commencing from 1st day of the return period, till the date of closure thereof ,within 15 days of such closure.

(7) If any dealer, having furnished returns under sub-section(1) or sub-section(2) of section 24 , discovers any omission or incorrect statement,, he may furnish a revised return as provided for in sub-section(3) of section 24 of the Act, before expiry of one year following the last date prescribed for furnishing the original return or before issue of assessment notice, whichever is earlier, and if such revised return shows a greater amount of tax to be due than was shown in the original return, it shall be accompanied by a copy of the e-challan as a proof of the payment of differential amount of tax as provided in sub-section(3) of section 25. Such payment shall also include interest due on late payment as provided under sub-clause(a) of sub-section(4) of section 25 of the Act.