(1) A tax return to be filed by a dealer under sub-section (1) of section 24 of the Act shall be in the Form - I. Every tax return shall be signed and verified -

(a) in the case of a proprietary concern, by the proprietor or proprietrix or any other person authorised by him / her,

(b) in the case of a Hindu Undivided Family, by the Karta or a person authorised by the Karta,

(c) in the case of a company, by an officer authorised by the Board of Directors of the company,

(d) in the case of a local authority, by the principal officer or an officer authorised by the principal officer,

(e) in the case of a partnership firm, by any one of the partners, not being a minor or by a person authorised by all the partners,

(f) in the case of any other association, by a person competent to act on behalf of the association.

(2) Every dealer in his tax return shall specify the purchase and sale subject to different rates of tax and exempted separately with their value excluding VAT and VAT separately.

(3) The tax return shall show the input tax credit claimed for set off during a tax period.

(4) The tax return shall show the amount of tax payable or the excess of input tax credit to be carried over, during a tax period.

(5) The tax return shall accompany with the proof of payment of tax payable, in a tax period, if any.

(6) Every registered dealer who is liable to pay tax on sale of goods specified under Part-A of the Fifth Schedule and the Sixth Schedule to the Act shall file a return in Form - J on or before 15th of the succeeding month to the assessing authority in whose jurisdiction his principal place of business or head office is situated and such return shall be accompanied by proof of payment of tax:

Provided that where a registered dealer doing business in non-vatable goods falling under Part-B of the Fourth Schedule, Part-A of the Fifth Schedule and the Sixth Schedule along with vatable goods falling under Second Schedule, Third Schedule, Part-A of the Fourth Schedule and Part-B of the Fifth Schedule shall file separate returns, each in Form-J for non-vatable goods and in Form-I for vatable goods and pay tax due thereon separately on or before 15th of the succeeding month to the assessing authority in whose jurisdiction his principal place of business or head office is situated and such return shall be accompanied by proof of payment of tax.

(7) The option exercised under sub-section (1) of section 19 of the Act shall be final for the financial year and such option shall be exercised within thirty days from the date of commencement of the Act or commencement of his business whichever is later.

(8) Every registered dealer who opts to pay tax under sub-section (1) of section 19 shall file a return for each tax period in Form-K on or before 15th of the month succeeding to the quarter to which the return relates to the assessing authority along with proof for payment of tax.

(9) Every registered dealer who opts to pay tax exclusively under sub-section (2) of section 15 shall file a return for each month in Form - L on or before 15th of the succeeding month to the assessing authority along with proof for payment of tax.

(10) Every department of Government liable to pay tax under the Act shall file a statement in Form - M showing the total and taxable turnover for each quarter on or before 20th of the month succeeding the quarter along with proof of payment of tax.

(11) Any industrial unit exercises the option to continue the exemption under the repealed Act as provided under section 81 (9) of the Act, such industrial unit shall file a return for each month in Form - J on or before 15th of the succeeding month to the assessing authority.

(12) Every dealer liable to pay tax under the Act shall file return in duplicate:

Provided that such category of dealers as may be directed by the Commissioner shall file monthly returns electronically:

Provided further that pursuant to the directions of the Commissioner where any dealer has to file monthly returns electronically on and after 1st April, 2010 onwards, shall file such monthly returns electronically and shall produce proof of payment of tax due thereon:

Provided also that where any dealer has filed monthly returns electronically, but not produced proof of payment of tax due thereon or penalty etc., such dealer shall be liable to be proceeded under the provisions of the Act for recovery of arrears of tax and penalty due from him.

(13) The dealers filing tax return in Form-I under sub-rule (1) and who are required to file the certificate of audit accounts in Form-CC prescribed under rule 52 for the financial year ending 31st March, 2017, shall furnish along with the return for the tax period preceding the appointed date of the Puducherry Goods and Services Tax Act, 2017, the rate-wise details of inventory as on the last day of that tax period.