(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) (a) 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.

(b) Every registered dealer referred to in clause (a) shall also furnish information in respect of tax invoices of sales in Form 201A; tax invoices of purchases in Form 201B; and inventories in Form 201C appended to Form 201 as under:-

(i) a registered dealer whose taxable turnover in the previous year or during the year does not exceed rupees one Crore shall furnish such information in Form 201A and Form 201B along with Form 201 and may also submit by way of uploading on the web site of the department duly authenticated by the dealer himself or by a person referred to in section 65,

(ii) a registered dealer whose taxable turnover in the previous year or during the year has exceeded rupees one Crore shall furnish return in Form 201 along with the information referred to in sub-clause (i) above and shall also submit by way of uploading on the web site of the department duly authenticated by the dealer himself or by a person referred to in section 65,

(iii-a) a registered dealer who is required to furnish monthly return under clause (a) shall furnish information quarterly in Form 201C along with his return for the period ending on 30th June, 30th September , 31st December and 31st March; and

(iii-b) a registered dealer who is required to furnish quarterly return under sub-rule (3A) shall furnish information half yearly in Form 201C along with his return for period ending on 30th September and 31st March in respect of top ten commodities as per their value including consolidated details of remaining commodities dealt with during that period.

(3) Every registered dealer to whom the Commissioner has granted permission under sub-section (1) of section 14 to pay lump sum tax shall furnish quarterly return in Form 202 with the list of purchase in Form 202A appended to it, within thirty days from the end of the quarter to which the return relates:

Provided that if such a registered dealer becomes liable to pay tax in pursuance of clause (b) of sub-section (1) of section 14, he shall furnish return accordance with sub-rule (2) or, as the case may be , sub-rule (3 A) of this rule in respect of the month immediately succeeding the month during which on account of application of clause (b) of sub-section (1) of section 14, the permission granted under the said section ceases to be valid and he shall continue to file monthly or, as the case may be, quarterly return for all subsequent months.

(3A) Every registered dealer in whose case the total amount of tax payable by him 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 alongwith information in Forms 201A and 201B within thirty days from the end of the quarter to which return relates:

Provided that nothing in this sub-rule shall apply in the case of a dealer who -

(a) is a manufacturer,

(b) purchases the goods in the course of imports from a place out of the territory of India,

(c) sells or purchases the goods in the course of inter-State trade or commerce or exports goods out of the territory of India or receives the goods from out side the State or effects branch transfer or consignment out side the State.

(d) is dealing in commodities specified in Schedule III of the Act, or

(e) holds a certificate of remission or certificate of deferment of tax under any of the incentive schemes, so long as he avails of the benefit of remission or deferment of tax :

Provided further that where the amount of tax payable by a dealer exceeds rupees fifteen thousand in a quarter or he undertakes any of the activity referred to in (a) to (e) of the first proviso, he shall furnish monthly return from the month immediately succeeding the month during which the amount of tax payable or the dealer undertakes any of the aforesaid activities and shall continue to file monthly return for all subsequent months .

(3B) A commission agent to whom permission to pay lump sum tax has been granted under sub-rule (3) of rule 28A, shall furnish monthly return in Form 202 with the list of retail invoices in Form 201A and list of purchase invoices in Form 201B within thirty days from the end of the month to which such return relates and the previous of clause (b) of sub-rule (2) of this rule shall mutatis mutandis apply.

(3C) A dealer to whom a permission to pay lump sum tax has been granted under sub-rule (3) of rule 28B shall file the return as provided under sub-rule (3) of this rule.

(4) 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.

(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:

Provided that if a dealer fails to comply with the requirement of clause (ii) or (iii) of sub-rule (2) or sub-rule (3), then such dealer shall be deemed to have not furnished the return as required by section 29.