(1) Every registered dealer shall furnish return in Form VAT-XV in such manner as specified under rule 40 of these rules.

(2) The return in form VAT- XV shall be sent to the appropriate Assessing Authority together with the treasury or bank receipt as proof of payment of the tax due and acknowledgement for receipt of return shall be issued after affixing signature and official stamp indicating date of receipt.

(3) Every registered dealer shall append to his return the list of purchases of goods as per Schedule-II of the Act.

(4) Every Assessing Authority shall maintain demand and collection register in form VATXVII showing the payment of tax, penalty, interest and other amount by the dealer in his jurisdiction.

(5) (i) The appropriate Assessing Authority shall scrutinize every return of a dealer and if any mistake is detected in the return upon such scrutiny and the person is found to have paid less tax then that payable as per such return, such authority shall serve a notice upon the dealer concerned directing him to pay the amount of tax less paid along with interest payable under section 19 of the Himachal Pradesh Value Added Tax Act, 2005 and to produce the treasury receipts before him within the time specified in the said notice:

Provided, that if the dealer is found to have paid tax or interest in excess of the amount payable according to such return, the said authority shall inform the same to the dealer by sending an intimation within one month of completion of such scrutiny.

(ii) if upon receipt of notice referred to in clause (i), the dealer complies with the direction made in such notice and furnishes proof of such compliance including a copy of treasury receipt, the Assessing Authority shall make a record of the same and close the scrutiny. If the dealer does not comply with such directions or expresses his disagreement in writing, adducing reasons for such disagreement with the directions made in such notice, the Assessing Authority, unless, he accepts such reasons as correct and justified, shall, refer the matter to Assistant Excise & Taxation Commissioner or officer incharge of the district within a fortnight, recommending for initiation of audit proceedings in the case, in respect of such dealer.