Section 6 in The Rajasthan Tax on Luxuries (In Hotels and Lodging Houses) Rules, 1997
6. [ Submission of returns. [Substituted by Notification No. S.O. 191, dated 26.3.2012 (w.e.f 30.8.1997).]
(1)Every hotelier shall submit quarterly return in Form LTH-3 and annual return in LTH-3A.(2)Every hotelier shall submit return electronically through the Official website of the Department, unless otherwise notified by the State Government. The return shall be digitally signed by the hotelier and in case it is not digitally signed, the hotelier shall furnish, the acknowledgement generated through the Official website of the Department and shall be verified by himself by affixing his signature on it, within fifteen days of the last date for filing of such return(s), failure to do so shall be deemed to be a case of non-filing of return(s).(3)Every hotelier shall submit quarterly return within forty five days of the end of the quarter.Explanation. - 'Quarter' means the period of three months ending on 30th June, 30th September, 31st December and 31st March.(4)Where the amount of tax or interest, if any, is not paid electronically, the hotelier shall furnish the copy of [e-challan] as a proof of deposit, to the Luxury Tax Officer within fifteen days of the last date of filing of such return (s).(5)Every hotelier shall submit an annual return within ten months from the end of the relevant year.(6)Where a hotelier discovers any omission or error in Form LTH-3 furnished by him, he may furnish revise return at any time prior to the date of filing annual return or on receipt of the notice under Section 17, whichever is earlier.(7)Notwithstanding anything contained in sub-rule (1) to (5) above, the return(s) for the period prior to 01.04.2012 may be submitted in such manner and in such Form which was in force for that period.]
