(1) (a) The return under sub-section (1) of section 7 of the Act shall be in Form E 3 and shall be submitted within twenty one days of the date of expiry of the month or quarter, as the case may be, to which the return relates. The return shall be submitted to the Deputy/ Assistant Commissioner / Sales Tax Officer of the Circle / assessment unit, as the case may be, to whom the return under VAT Act and the rules made thereunder are required to be submitted by the dealer:

Provided that where the dealer is not registered under VAT Act and the rules, such return shall be submitted to the Deputy/ Assistant Commissioner / Sales Tax Officer of the Circle / assessment unit, under whose jurisdiction the principal place of business or place of business, as the case may be, of the dealer is situated.

(b) The revised return under sub-section (2) of section 7 of the Act shall be in Form E 3 and shall be submitted before the date on which the return for the succeeding tax period becomes due.

(c) from such date and in such manner as may be specified by the Commissioner by notification, the return required to be furnished under clause (a) or (b) of sub-rule (1), sub-rule (2) and sub-rule 2A may 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,

(e) Every dealer who claims to have made sales against Declarations in Form E-15 or E-16 or both shall, in respect of such claim, furnish a statement in Form E-3A indicating particulars of sale of Scheduled goods made against declaration in Forms E-15 and E-16 along with the return.

(2) (a) Subject to the provisions of clause (d) of this sub-rule, every registered dealer under the Act, who-

(i) has more than one place of business in the State;

(ii) has been issued with one certificate of registration under VAT Act and the rules made thereunder; and

(iii) files consolidated return under VAT Act and the rules made thereunder in respect of all places of business,

shall furnish consolidated return under the Act in respect of all the places of business to the Deputy/ Assistant Commissioner / Sales Tax Officer of the Circle / assessment unit, to whom the consolidated return under VAT Act is furnished.

(b) Where every registered dealer who files consolidated return as referred to in clause (a) is directed to file separate returns under VAT Act and the rules made thereunder, he shall file separate returns under the Act in respect of each of his place of business so long as he is required to file separate returns under VAT Act.

(c) Subject to the provisions of clause (d) of this sub-rule, every registered dealer under the Act, who-

(i) has more than one place of business in the State; and

(ii) has been issued with one certificate of registration in respect of the principal place of business under the Act,

shall furnish consolidated return under the Act in respect of all the places of business to the Deputy/ Assistant Commissioner / Sales Tax Officer of the Circle / assessment unit under whose jurisdiction his principal place of business is situated.

(d) If the Commissioner is satisfied that a registered dealer filing consolidated return under the Act has failed to maintain books of account in respect of any of his place(s) of business or the return furnished is found to be incorrect and incomplete or has violated any of the provisions of the Act or these rules, he may direct such dealer, by order, to furnish separate returns in respect of each of his place of business.

(2A) in addition to the returns filed under sub-rule (1) and subject to subrule (2), every dealer registered under the Act shall furnish an annual return within six months from the end of the year in such Form as will be specified by the Commissioner by notification.

(3) (a) The return under sub-rule (1) or (2) shall be accompanied by a receipt from the Government Treasury or e-challan or a crossed demand draft drawn on any scheduled bank or a banker's cheque issued by a scheduled bank in favour of the Deputy/ Assistant Commissioner / Sales Tax Officer of the Circle / assessment unit, as the case may be, for the full amount of tax payable as per the return.

Provided the Government may ask a certain or all class of dealers to make payment through e-payment only from the date as notified by the Government"

(b) Where a dealer furnishes a return under sub-rule (1) or (2), without proof of full payment of tax payable for the tax period, a notice in Form E 21 shall be served upon such dealer for payment of tax due as per the return furnished and the dealer shall pay the amount of tax defaulted within the time specified in that notice.

(4) (a) Every dealer required to pay interest under sub-section (5) of section 7 of the Act in respect of any tax period, shall pay such interest at the time of making payment of tax payable in respect of such tax period.

(b) The dealer shall furnish a statement showing details of calculation of the amount of interest payable as referred to in clause (a) and furnish such statement along with receipted challan or e-challan or crossed demand draft or banker's cheque evidencing payment of such interest.

(5) (a) Where a dealer fails to make payment of the tax due and interest thereon along with the return or revised return furnished for any tax period, a notice in Form E 22 requiring such dealer to show cause within fourteen days from the date of receipt of the notice, shall be served upon him.

(b) Where the dealer fails to respond to such notice or explain the default in payment of tax or interest or both to the satisfaction of the authority issuing the notice under clause (a), penalty shall be imposed under sub-section (6) of section 7 and the order shall be issued in Form E 23.

(c) Where a dealer fails to furnish the proof of payment as required under sub-section (1) of section 7 a notice in Form E 22 requiring such dealer to show cause within fourteen days from the date of receipt of the notice, shall be served on such dealer and if the dealer either fails to respond to such notice or fails to explain to the authority issuing such notice sufficient cause for not furnishing the proof of payment as aforesaid, the penalty shall be imposed under sub-section (7) of section 7 and the order shall be issued in Form E 23.

(d) The mode of payment of penalty shall be the same as specified in sub-rule (3).

(6) (a) Each and every return in relation to any tax period furnished by a dealer shall be subject to manual or system -based scrutiny.

(b) If, as a result of such scrutiny, the dealer is found to have made payment of tax less than what is payable by him for the tax period, as per the return furnished, the assessing authority shall serve a notice in Form E 24 upon the dealer directing him to pay the balance tax and interest thereon by such date as may be specified in that notice.

(7) Where,-

(i) a person or organisation, who is not a dealer under the Act; or

(ii) a dealer, who is not liable to be registered under the Act,

brings or causes to be brought into a local area, any scheduled goods in such manner that he becomes liable to pay tax under sub-section (2) of section 3 of the Act, such person, organisation or dealer, as the case may be, shall pay the tax due under the Act at the check-post or barrier, while causing entry of such goods, to the officer-in-charge of the check-post or barrier, or any other officer authorised by the Commissioner in this behalf:

Provided that where such tax has not been collected at the check-post or barrier under section 23 of the Act, such person, organisation or dealer, as the case may be, shall pay such tax within fifteen days from the date of entry of scheduled goods into the local area and furnish a statement in Form E5 along with the proof of payment as specified in clause (a) of sub-rule (3) to the assessing authority having jurisdiction over the place where such person, organisation or dealer causing entry of the scheduled goods is located or is a resident and on his failure to pay the tax, he may be prosecuted under section 29 of the Act.