(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,-

(a) whose taxable turnover in the previous year or during the year has exceeded rupees one crore,

(b) who makes zero rated sale under section 5A,

(c) who imports the goods into or exports the goods out of the territory of India,

(d) who being an eligible unit has obtained a Certificate of Entitlement under rule 18A,

(e) who is a Developer or a Co-developer of Special Economic Zone, and

(f) who is a unit carrying on its business in the processing area or in the demarcated area of Special Economic Zone 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 registered dealer referred to in clause (a) shall furnish information quarterly in Form 201C for the period ending on 30th June, 30th September, 31st December and 31st March along with his return in respect of top ten commodities as per their value and the consolidated details of remaining commodities dealt with during that period.

(3) (i) Every registered dealer to whom permission to pay lump sum tax has been granted under section 14, 14A read with clause (bb) of sub-rule (8) of rule 28, 14B, 14C or 14D shall furnish quarterly return in Form 202 with the list of purchases in Form 202A appended to it, within thirty days from the end of the quarter to which the return relates:

Provided that the dealer to whom permission to pay lump sum tax has been granted under section 14B shall furnish, instead of Form 202A, the list of retail invoices for sales in Form 202B and the details of purchases in Form 202C along with Form 202 and where the taxable turnover of such dealer in the previous year or during the year does not exceed rupees one Crore, he may and where taxable turnover exceeds rupees one Crore, he shall also submit information in Form 202B and Form 202C along with Form 202 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) Where the permission to pay lump sum tax granted to the dealer under the Act ceases to be valid on any day, such dealer shall furnish return from that day in accordance with the provisions of sub-rule (2), (3A) or, as the case may be, (3B) for the remaining part of the tax period and he shall continue to file monthly or, as the case may be, quarterly return for all subsequent months or periods.

(3A) Every registered dealer, other than referred to in sub-rule (3), who-

(a) is not a manufacturer,

(b) does not purchase the goods in the course of inter-state trade or commerce or import goods from a place out of the territory of India,

(c) does not sell the goods in the course of inter-state trade or commerce or export the goods out of the territory of India, or

(d) does not dispatch the goods to his branch or his consigning agent outside the State or receive the goods from his branch situated outside the State or from his consigning agent outside the State,

shall furnish-

(i) quarterly return in Form 201 along with information in respect of tax invoices of sales in Form 201A and the information in respect of tax invoices of purchases in Form 201B, within thirty days from the end of the quarter to which such return relates; and the provisions of sub-clauses (i) and (ii) of clause (b) of sub-rule (2) shall apply mutatis mutandis to such dealer, and

(ii) the information half yearly in respect of inventories in Form 201C for period ending on the 30th September and 31st March along with his return in respect of top ten commodities as per their value and the consolidated details of remaining commodities dealt with during that period:

Provided that where such dealer undertakes any of the activity referred to in (a) to (d) above, he shall furnish return in accordance with the provisions of sub-rules (2) or, as the case may be, (3B) for the remaining tax periods immediately succeeding the quarter during which he undertakes any of the aforesaid activities.

(3B) Every registered dealer, other than referred to in sub-rule (3) or (3A), whose total amount of tax payable 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 along with the information in Forms 201A and 201B, within thirty days from the end of the quarter to which return relates; and the provisions of clause (ii) of sub-rule (3A) shall apply mutatis mutandis to such dealer:

Provided that where the amount of tax payable by such dealer exceeds rupees sixty thousand during the year, he shall furnish monthly return in accordance with the provisions of sub-rule (2) for the remaining the tax periods immediately succeeding the quarter during which the amount of tax payable exceeds rupees sixty thousand.

(3C) A registered dealer who is a co-operative society engaged in the manufacture of sugar or shall furnish half yearly return in Form 201 for the tax period referred to in sub-clause (iii) of clause (g) of rule 2 on or before 30th November immediately succeeding the tax period to which the return relates.

(4) Notwithstanding anything contained in this rule, 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.

(4A) Notwithstanding anything contained in this rule, every registered dealer who -

(a) imports the goods into or exports the goods out of the territory of India,

(b) has established an industry in the Special Economic Zone or who is the developer of the Special Economic Zone,

(c) is entitled to the benefit of refund under section 40, or

(d) is entitled to the benefit of remission under sub-section (1) of section 41

shall furnish monthly return and the provisions of sub-rule (2) shall apply mutatis mutandis to such dealer.

(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:

(7) Notwithstanding anything contained in this rule, the monthly return related to the month of April, 2006, may be furnished by the registered dealer on or before 30^th June, 2006.

(8) If a dealer fails to comply with the requirement of clause (ii) or (iii) of sub-rule (2) or clause (ii) of sub-rule (3A), he shall be deemed to have not furnished the return as required by section 29.