19. Returns

"(1) The return referred to in sub-section (1) of section 21 of the Act, shall be submitted by a dealer in Form VAT-10, VAT-10A and VAT-11, as the case may be.

(2) Every dealer shall submit return electronically through the official website, unless otherwise notified by the Commissioner. The return shall be digitally signed by the dealer or his business manager and in case it is not digitally signed, the dealer shall furnish, the acknowledgement generated through official website of the Department and shall be verified by himself or his business manager by affixing his signature on it, within fifteen days of the last date for filing of return (s), failure to do so shall be deemed to be a case of non filing of return (s).

(3) Where the amount of tax, interest or late fee, if any, is not paid electronically the dealer shall furnish the copy of challan in Form VAT-37, receipt in Form VAT-38 or certificate of tax deduction at source, as a proof of deposit, to the assessing authority or the officer authorize by the Commissioner, within fifteen days of the last date for filing of such return(s).

(4) The return in Form VAT-11 shall be submitted, within Ninety days of the end of the relevant year, by the following class of dealer :

(a) who has opted for payment of tax under sub-section (2) of Section 3 ; or

(b) who exclusively deals in goods :

(i) which are exempted under the Act; or

(ii) on which option to pay tax in lump sum has been exercised under Section 5; or

(iii)which are taxable at first point in the series of sales and the goods have suffered tax at the said first point; or

(iv)which are taxable at maximum retail price under sub-section (7) of Section 4 and such goods have suffered tax at maximum retail price under the said sub-section; or

(v)which are exempted under sub-section (3) of Section 8 on the condition of payment of exemption fee; or

(vi) as may be notified by the Commissioner

(5) Return in form VAT – 10 shall be submitted by all dealers other than those enumerated in sub rule (4) above, along with statement of purchases in Vat – 07A and statement of sales in form VAT – 08A,-

(a) Within sixty days of the end of the quarter by the dealers who have deposited less than Rs 50,000/- as tax under the Rajasthan Value added tax Act, 2003, including the central sales tax act, 1956, during the previous year;

(b) Within forty five days of the end of the quarter by the dealer other than enumerated in clause (a) above.

Explanation: Quarter means the period of three months ending on 30th June, 30th September, 31st December and 31st March and month shall mean calendar month

(6) Annual return in Form VAT-10A shall be submitted by all dealers covered under sub-rule (5) within ten months from the end of the relevant year.

(7) Where a dealer has more than one place of business, he shall include in the return, the turnover of the principle place of business as well as the turnover of all other places of business.

(8) Where a dealer discovers any omission or error in Form VAT-10 or Form VAT-10A or Form Vat-11 furnished by him, he may furnish revise return at any time prior to the date of filing annual return or audit report or on receipt of the notice under sub-section (1) of Section 24, whichever is earlier.

(9) Notwithstanding any thing contained in sub-rule (1) to(7) above, the return(s)for the period prior to 01.4.2011 may be submitted in such manner and in such form which was in force for that period.”

(10)  Where a dealer has failed to deposit due tax within the period notified under section 20 or has failed to submit the return within the period prescribed under section 21, in such cases, return(s) shall be submitted along with proof of deposit of due tax, late fee and interest if any. Where such proof is not submitted, it shall be deemed to be the case of non- filling of the return