(1)(a) Every dealer registered under the Act and assigned with TIN shall furnish return for each tax period in Form VAT-201 within twenty-one days from the date of expiry of such tax period to the Deputy / Assistant Commissioner / Sales Tax Officer of the circle / assessment unit, as the case may be, where, the place of business or the principal place of business is located:

Provided that the period of twenty-one days for furnishing of return shall not be applicable for return to be furnished for the first tax period after commencement of the Act which shall be furnished within 31st day of May 2005.

Provided further that, with prior approval of the Government, the Commissioner may prescribe, by notification, any different return form in respect of any class or classes of dealers.

Provided also that, the Government may, if it is necessary so to do in the exigency, by notification, extend the days for filling of return of a particular tax period.

(b) Subject to sub-rule (2), (3), (6) and (9) of rule 34, the return required to be filed under sub section (4) of section 33 shall be in Form VAT-201 or in such other form as prescribed by the Commissioner, by notification with prior approval of the Government. The dealer shall file such revised return within three months from the end of the tax period, to which the original return relates.

(c) From such date and in such manners as may be prescribed by the Commissioner by notification, the Return required to be furnished under clause (a) or (b) of sub-rule (1), sub-rule (6), 6A and (10) can also be filed electronically.

(d) The Commissioner may, by notification specify the date from which all or a certain class of dealers shall, subject to such conditions as may be specified, submit return through the electronic mode only.

(2) For the purpose of sub-rule (1), each tax period shall ordinarily comprise a Month.

(3) The Commissioner may for reasons to be recorded in writing, specify by notification, any different period as the tax period in respect of any dealer or class or classes of dealers:

(4) Where the dealer has more than one place of business under the jurisdiction of different registering authorities and has been issued with certificate of registration in respect of the principal place of business, he shall furnish a consolidated return in respect of all the places of business to the Deputy / Assistant Commissioner / Sales Tax Officer of the circle / assessment unit, as the case may be,under whose jurisdiction such principal place of business is situated.

(5) If the Commissioner is satisfied that a dealer furnishing return under sub-rule (4) has failed to maintain books of account in respect of any or more places of business or the return furnished is found to be incorrect and incomplete or for any violation of provisions of the Act or these rules, he may direct such dealer by order, to furnish separate return in respect of each of his place of business.

(6) Every dealer registered under the Act and assigned with SRIN shall furnish return in Form VAT-002 to the Deputy / Assistant Commissioner / Sales Tax Officer, as the case may be, of the circle / assessment unit in which the place of business of the dealer is located, for each tax period comprising a quarter within twenty-one days from the end of the quarter.

(6A) In addition to the return filed under sub-rule (1) or sub-rule (6) and subject to sub-rule (4) and (5), every dealer registered under the Act shall furnish an annual return within six months from the end of the year in Form 201-A.

Provided that the Government may, if it is necessary so to do in the exigency, by notification, extend the days for filing of annual return in FORM VAT-201A of a particular, year to such date as may be specified therein.

(7) Omitted.

(8) Omitted.

(9) If there is change in the rate of tax of any goods in which the dealer deals in during a tax period, a separate return in respect of each part of the tax period showing the application of such different rates of tax shall be furnished.

(10) Where the business of a dealer, filing return under sub-rule (1)or (6) is closed down or ceases to function or the registration certificate of the dealer is cancelled during the course of the tax period, a final return in Form VAT-202 for the period during which the business was in operation during that tax period, shall be furnished to the Deputy / Assistant Commissioner or Sales Tax Officer of circle having jurisdiction.

(11) The final return under sub-rule (10) shall be furnished within fourteen days from the date of closure or cessation of the business.

(12) Omitted.

(13) The Commissioner may, with prior approval of Government, modify various return forms such as Form VAT-201, Form VAT-201A and Form VAT-002 by issue of notification as and when necessity arises.