How the returns are to be filed?
Every dealer who is liable to pay tax under this Act shall file return on or before 20th of the succeeding month to Assessing authority in whose jurisdiction the principal place of business is located along with statement of purchases and sales effected by him during the month in the Form specified in Rules. Every dealer whose taxable turnover in the preceding year is Two hundred crores of rupees and above shall file return on or before 12th of succeeding month along with statement of purchases and sales effected by him during the month. The returns shall be filed either electronically or by ICR forms. The returns so filed shall be accompanied with proof of payment. The category of dealers to file returns either electronically or by ICR forms may be notified by the Commissioner as per VAT rules.
