(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.

(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 challan(s) in 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. The registered dealer whose monthly tax liability exceeds Rs.1.00 lakh shall, from such date as the Government may, bynotification published in the Official Gazette, specify,file his quarterly return online through electronic system by availing a system code number fromthe office of the Commissioner,for 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 quarter or month, he shall file return for the period commencing from 1st day of the quarter or the month ,as the case may be , 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 receipted copy of the challan for 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.