14. Returns

(1) A return to be filed by a registered VAT dealer under sub-section (1) of Section 29, and a dealer to whom a notice under sub-section (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 tax period. The return shall be true, complete and in duplicate and one copy of the return shall be retained by such dealer.

(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.

(3) Where the registration of a VAT dealer is cancelled, a final return in Form JVAT 201 shall be filed within fifteen days of the effective date of cancellation of registration.

(4) 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.

(5) If any VAT dealer having furnished a return in Form JVAT 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 furnish a revised return in Form JVAT 200 within a period of three months from the end of the relevant tax period stating therein the reasons thereof and indicating in Form JVAT 200 as "Revised" in red colour and also indicating the Period of such revised returns in red colour.

(6)(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.

(7) The dealer opting for payment of Composition Tax under Section 58 of the Act and to whom Certificate of registration vide clause (IV) of Rule 4 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 21^st days after the end of the such tax-period.

Provided the dealer opting for Composition of Tax u/s 58 of the Act, shall also file Annual Return in Form JVAT 212 by 31^st July of the following year.

Provided further in the circumstances, if the gross turnover of the dealer exceeds Rs. 40 lakhs, he shall furnish the Audited Accounts by 31^st 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.

Explanation: Notwithstanding anything contained in sub-rule (xvi) of Rule 2, for the purpose of filing of returns under this sub-rule, the Tax-Period shall be a quarter, whereas for the purpose of payment of tax, the Tax-Period shall be a Month.

(8) The dealer liable to pay presumptive Tax under Section 22 of the Act and to whom certificate of registration vide Clause (ii)(c) of Rule 4 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 21^st 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 31^st July of the following year.

Provided further in the circumstances, if the gross turnover of the dealer exceeds Rs. 40 lakhs, he shall furnish the Audited Accounts by 31^st 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.

Explanation: Notwithstanding anything contained in sub-rule (xvi) of Rule 2, for the purpose of filing of returns under this sub-rule, the Tax-Period shall be a quarter, whereas for the purpose of payment of tax, the Tax-Period shall be a Month.

(9) 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 31^st July 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.