(1) Every dealer liable to tax other than those covered under sub-rule (2) shall submit to the Assessing Authority a periodical return of his turnover in Form III, in the following manner-
(i) when the turnover in the preceding year exceeded 25 lakh rupees, a monthly return before the expiry of the next succeeding month; and
(ii) when the turnover in the preceding year was upto 25 lakh rupees, a quarterly return ending June 30, September 30, December 31 and March 31 within a month of the quarter concerned;
Provided that a Works Contractor shall submit his periodical return in Form-III(B).
(2) Every dealer who desires to pay tax as per the provisions of sub-section (1) of section 7 of the Act, he shall submit to the Assessing Authority an application in Form XXII within 45 days of the commencement of the Assessment year, and shall submit to Assessing Authority a return of his turnover in Form III(C) giving information in respect of such category of goods in which he carries on business, in the following manner-
(a) when the turnover in the preceding year exceeded 25 lakh rupees a monthly return before the expiry of the next succeeding month,
(b) when the turnover in the preceding year exceeded 10 lakh rupees but did not exceed 25 lakh rupees, a quarterly return ending June 30, September 30, December 31 and March 31 within a month of the quarter concerned, and
(c) when the turnover in the preceding year was up to 10 lakh rupees, an annul return within a month of the expiry of the relevant assessment year;
(d) information in Annexure-3 of Form-III." Relating to sale made to the registered dealers.
Provided that the return for the month of February shall be submitted to the Assessing Authority on or before the twentieth day of March.
Provided further that for period from 1st October, 2005 to 31st March 2006, the dealer may submit his application in Form XXXI upto 31st October, 2005.
Explanation: Turnover for the purpose of this Rule means the gross turnover of sales within the State excluding sale of goods specified in Schedule II(C) and Schedule III of the Act.
Provided further that for the financial year 2006-2007 application in Form XXII by a dealer who desires to pay tax as per the provisions of sub-section (1) of section 7 of the Uttaranchal Value Added Tax Act, 2005 may be submitted upto 30 June, 2006.
(3) Every dealer liable to pay tax and file the return in Form III, shall submit along with the return-
(a) information in Annexure I of Form III in respect of turnover of sales according to the commodity code numbers notified by the State Government from time to time in respect of each category of goods in which he carries on business ,
(b) information in Annexure II of Form III in respect of purchase within the State of the goods on which input tax credit is claimed in the return,
(c) information in Annexure II of Form III separately in respect of purchase within the State of capital goods on which input tax credit is claimed.
(d) The provisions of clause (a), (b) and (c) of sub-rule (3) shall also mutatis-mutandis apply to form 3(b) and form-3(c) wherever necessary._
(4) Notwithstanding any thing contained in sub- rule (1) or sub- rule (2) or sub-rule(3) -
(a) a dealer to whom clause (e) (i) of sub-section (7) of section 3 applies, shall submit such returns within a month of the expiry of each month during the assessment year in which business is commenced,
(b) a dealer to whom clause (e) (ii) of sub-section (7) of section 3 applies, shall submit such return for the quarter or month, as the case may be, in which business is discontinued within fifteen days of the date of such discontinuance.
(5) Before submitting the return under this Rule the dealer shall, in the manner laid down in these rules, deposit the total tax due under the Act on the turnover of sales or purchases or both, as the case may be, disclosed in the return and shall submit to the Assessing Authority along with the return the treasury challan for the amount so deposited:
Provided that where a Government Department wants to deposit the tax by book transfer, such department shall, before submitting such return, prepare a bill, in triplicate, for the amount of tax due, endorse it to the Assessing Authority in accordance with the financial rules on the subject and attach two copies thereof with such return. The Assessing Authority shall retain one of the copies and the other copy shall be sent to the Accountant General, Uttaranchal for crediting the amount to the account of the Commercial Tax Department;
Provided further that no tax shall be deposited by book transfer where the amount relates to the recovery of tax by way of tax deduction at source under the provisions of section 35 of the Act.
(6) Every dealer liable to file a revised return for any tax period under the provisions of section 23 shall submit within the prescribed time the revised return duly marked with red ink as '' Revised Return for the month / quarter ending ----------------''(mentioning the necessary date) and duly signed by the person authorized under this Rule to sign the return.
(7) Every dealer liable to pay tax shall submit to the Assessing Authority, in addition to returns for the tax periods, an annual return of his turnover in Form IV on or before December 31 in the succeeding assessment year, containing the following particulars and accompanied by supporting documents, including -
(a) particulars of turnover of purchase, sale and other transactions and value of opening and closing stocks: and
(b) portions marked "Original" of such declarations, certificates and such other evidence on which such dealer relies in support of his returns ; and
(c) computation of his own assessment of amount of tax due from him on the basis of such returns including claim for input tax credit ; and
(d) proof of payment of the additional amount of tax admitted as due and interest due as per his own calculation; and
(e) such other particulars, documents and statements as may be prescribed:
Provided that a dealer who ceases to carry on business during the course of a financial year shall file the final return in Form IV for the period of his business during the relevant year within 60 days from the date of cessation of business. works contractors shall submit their annual return in Form-IV(B) and the dealers opting for presumptive tax under sub-section (1) of section 7 of the Uttarakhand Value Added Tax Act shall submit their annual return in Form-IV(C);
Provided further that the Assessing Authority may for adequate reasons to be recorded in writing extend the time for filing such return upto not more than 3 months and with the written permission of the Commissioner, Commercial Tax for not more than six months.
Provided further that return in form IV for the assessment year 2005-06 under Uttaranchal Value Added Tax Act, 2005 (1st October 2005 to 31st March, 2006) may submitted upto 30-06-2007.
(8) Every dealer shall include the turnover of all branches of business in Uttaranchal in the return submitted for the principal place of business and shall send intimation thereof to each Assessing Authority concerned.
(9) Every return under these rules shall be signed and verified by the person authorized to sign the application for registration under rule 7 or in his absence by some person duly authorized by him in this behalf.
(10) the Acknowledgement of annual return in Form-IV shall be issued in Form-XXXIII.
(11) (i) The periodical return prescribed in rule-11(1) may be submitted either online on the official website of the department or in hard copy before the expiry of the next succeeding month:
Provided that the Commissioner, by a general order, may make it mandatory to submit the periodical returns online by the registered dealers, whose turnover in the assessment year is likely to exceed or has already exceeded such amount in the immediately preceding assessment year, as he may deem fit, but in case of unforeseen circumstances, the assessing Officer, in whose jurisdiction his business lies, may for adequate reasons to be recorded in writing, permit submission of returns in hard copy.
(ii) The dealer shall have to file a hard copy of the return submitted online on the official website of the department alongwith the copy of treasury challans as proof of deposit of tax after fifteen days from the expiry of the calendar month in which such return is due to be furnished.
(iii) The return being submitted online on the official website of the department will be authenticated by the digital signature of the dealer or the person authorised in this behalf, issued by a certifying authority in accordance with the provision 35 of the Information Technology Act, 2000, failing which it shall be treated as a soft copy of the return only and the dealer shall have to file a hard copy thereof within the prescribed time.