(1) Every registered dealer shall furnish self-assessed return in FORM VAT-XV monthly within 30 days from the end of each month.
(2) The return in Form VAT-XV shall be sent to the appropriate Assessing Authority or the circle Excise and Taxation Inspector posted for Value Added Tax work at places other than the district headquarters, together with the treasury or bank receipt in proof of payment of the tax due. The original copy of the return shall be retained in the office and the duplicate copy shall be returned to the dealer after acknowledging the same by signing and affixing the dated official stamp and the inward number.
(3) Every registered dealer shall also furnish an annual return for the preceding year in Form VAT-XV-A on or before 30th November next. The annual return shall be accompanied by-
(i) a copy of final accounts including balance sheet as at the end of the year, profit and loss cum manufacturing/ trading account for the year; and
(ii) a statement reconciling the difference, if any, between such accounts and the turnover reported in the annual return,
and verified in the following manner--
"I/We, ____________ son of S/Shri __________ hereby declare that the above statement of accounts for the year ended at 31st March, _______ in respect of M/s _______ ___________________ is true and correct and is based on the regular books of account maintained for the year and nothing has been concealed therefrom.
Date: __________
Place: __________
Provided further that for the year 2007-08 the annual return may be furnished by the registered dealer in Form VAT-XV-A on or before 30th November, 2008.
Provided further that for the year 2008-09 the annual return may be furnished by the registered dealer in Form VAT-XV-A on or before 16th November, 2009.
Provided further that for the year 2009-10 the annual return may be furnished by the registered dealer in Form VAT-XV-A on or before 16th November, 2010.
Provided further that for the year 2010-11 the annual return may be furnished by the registered dealer in Form VAT-XV-A on or before 30th November, 2011.
Provided that for the year 2017-18 the annual return may be furnished by a registered dealer on or before 15 th December, 2018.
(4) Every return, which is required to be furnished under these rules, shall be incomplete unless accompanied with lists, statements, declarations certificates and documents mentioned therein or which are required to be filed with the return under these rules. The return shall be signed by Karta in case of an Hindu Undivided Family, proprietor in case of a proprietorship concern, a partner in case of a partnership firm, or a whole time employee authorised by Karta, proprietor or partner, as the case may be, in writing in this behalf, head of the department or an officer authorised by him in case of a Government department and chairman, director, secretary or principal officer in case of a society or a company. A return, which is unsigned or is signed by any other person, shall be treated as no return. An authorised signatory alone shall sign each list and statement accompanying the return. Any list or statement, which is unsigned or is not signed by an authorised signatory, shall be treated as no list or statement.