CHAPTER – IV
RETURNS, PAYMENTS & ASSESSMENTS
23. Tax Returns
(1) A return to be filed by a VAT dealer under Section 20 shall be on form VAT 200 and it shall be filed within 20 days after the end of the tax period along with details of purchases from registered VAT dealers in
Annexure-I and sales to registered VAT dealers in Annexure-II . The return shall be completed in duplicate and one copy with the proof of receipt shall be retained by VAT dealer.
(2) A return to be filed by a TOT dealer under Section 20 shall be on form TOT 007 and it shall be filed within 30 days after the end of the calendar quarter;
(3) In the case of a VAT dealer having more than one place of business all returns prescribed by these rules shall be submitted by the head office of the business in the State and shall include the total value of all sales
of all the branches in the State of such VAT dealer.
(4) Where the registration of a VAT dealer or TOT dealer is cancelled, a final return on Form VAT 200C or TOT 007 as the case may be shall be filed within fifteen days of the effective date of cancellation of registration;
(5) If there is a change in the rate of tax during a tax period, a separate return in respect of each portion of the tax period showing the application of different rates of tax shall be furnished;
(6) (a) If any VAT dealer having furnished a return on Form VAT 200 finds any omission or incorrect information therein, other than as a result of an inspection or receipt of any other information or evidence by the
authority prescribed, he shall submit an application on Form VAT 213 within a period of six months from the end of the relevant tax period.
(b) On receipt of Form VAT 213 in the case of an under-declaration, a Form VAT 307 shall be issued for the under-declared tax and the interest due on the late payment. In the case of an over-declaration Form VAT
308 shall be issued
(7) a) In the case of casual trader a declaration on Form CAT001 shall be filed within twenty four hours of his arrival in any place in the State before the authority prescribed indicating the nature of goods and their value
in which he intends to deal and the period for which he intends to conduct his business.
b) The casual trader shall file a final declaration in Form CAT 002 before the authority prescribed on the last day on which he intends to leave the place along with payment of the tax due on the taxable turnover.
(8) Every VAT dealer who claims input tax credit in respect of certain goods or any specific category of VAT dealers, as notified by the Commissioner or any other VAT dealer as required by the Deputy Commissione
concerned shall submit a return in Form VAT 225 in addition to the return on Form VAT 200, containing the details of purchases made from other VAT dealers in the State for each tax period or for any other period as
may be notified by the Commissioner or as required by the Deputy Commissioner concerned.
(9) Every VAT dealer and TOT dealer, other than casual traders may also file all the returns prescribed under sub rules (1), (2), (3), (4), and (5) clause (a) of sub rule (6) above in e-Seva centers on payment of user
charges @ Rs.50/- (Rupees fifty only) for each such return. The return shall be filed in duplicate and one copy with the proof of receipt given by e-Seva center shall be retained by VAT or TOT dealers. Out of the user
charges of Rs.50/- (Rupees fifty only) collected, on each return by the e-Seva center, the e-Seva center shall retain Rs.10/- (Rupees ten) and Rs.10/- (Rupees ten) will be parked with APTSL and the remaining Rs.30/-
(Rupees thirty) shall be remitted in to the head of Account under VAT user charges of Commercial Taxes Department.
(9) Omitted.
(The two sub rules (9) were added by the G.O MS No 1624 Rev (CT-II) Dept, dated 06-11-2006 w.e.f 06-11-2006)
(Sub-rule (9) is omitted by G.O MS No. 503 Rev (CT-II) Dept, dated 08-05-2009 w.e.f 01-05-2009. The original Sub-rule (9) reads as “All the returns, prescribed under sub rule (1) to (8) of this rule may also be filed
electronically through electronic filing system to be created for the purpose.)
(10) Every VAT dealer or a TOT dealer shall file an additional quarterly return for the quarters ending March, June, September and December containing the details of sales & purchases of taxable goods made within
the state in Forms TOT 060A, TOT 060B, VAT 226A, VAT 226B, VAT 227A, VAT 227B and VAT 228A, as applicable to them within 30 days from the end of the quarter.
(11) The Commissioner may by notification exclude any dealer or any category of dealers from submitting the returns as prescribed in sub-rule (10) above. The Commissioner may also notify the method of filing the
quarterly returns prescribed.
(The sub rules (10) and (11) were added by the G.O MS No 517Rev (CT-II) Dept, dated 23-04-2007 w.e.f 01-04-2007)
(12) All the returns prescribed under sub-rules (1) to (8) and (10) of this Rule may also be filed electronically through electronic filing system to be created for the purpose.
(13) Every Department of the State and Central government shall submit a return in Form VAT 230 with all the information, required therein, for each month. The return for each month shall reach the assessing authority
of the area, in which the principal place of business is located, on or before 20th day of the succeeding month. The return shall be submitted by the officer of the Department, duly authorized in this behalf by the Head
of the Department, concerned. Along with the return, he shall also pay the tax due, if any, as per the return, through cheque, demand draft, pay order or Government treasury challan.
(The sub-rule (12) and (13) were added by by G.O MS No. 503 Rev (CT-II) Dept, dated 08-05-2009 w.e.f 01-05-2009.)
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