(1)The return referred to in sub-section (1) of section 21 of the Act, shall be submitted by a dealer in Form VAT-10, VAT 10A and VAT 11, as the case may be.(2)[ Every dealer shall submit return electronically through the official website of the department, unless otherwise notified by the Commissioner. The return shall be digitally signed by the dealer or his business manager. However, where the dealer has given his consent to use the official website for submitting return in the prescribed manner, he may submit return without digital signature. However, for the period prior to 01.04.2014, if the dealer has failed to furnish the signed copy of acknowledgement generated through the official website of the department, within the time prescribed under the rules which were in force at that time, the date of submission of signed copy of said acknowledgement shall be deemed to be the date of the filing of the return.] [Substituted by Notification No. S.O. 31, dated 14.7.2014 (w.e.f. 31.3.2006).](3)[ Where the amount of tax, interest or late fee, if any, is not paid electronically, the dealer shall furnish the copy of e-challan, receipt in Form VAT-38 or certificate of tax deduction at source, as a proof of deposit, to the assessing authority or the officer authorized by the Commissioner, when demanded by such authority or the officer.] [Substituted by Notification No. G.S.R. 30, dated 9.10.2014 (w.e.f. 31.3.2016).][(3-A) The dealer shall also submit;(i)the trading account and in case of manufacturer, trading and manufacturing account, with the fourth quarterly return or the annual return, as the case may be;(ii)the profit and loss account within nine months of the close of the year [***]](4)Return in Form VAT-11 shall be submitted, within ninety days of the end of the relevant year, by the following class of dealers:(a)who has opted for payment of tax under sub-section (2) of Section 3; or(b)who exclusively deals in goods;(i)which are exempted under the Act or(ii)on which option to pay tax in lump sum has been exercised under Section 5; or(iii)which are taxable at first point in the series 01 sales and the goods have suffered tax at the said first point; or(iv)which are taxable at minimum retails price under sub-section (7) of Section 4 and such goods have suffered tax at maximum retail price under the said such section; or(v)which are exempted under sub-section (3) of Section 8 on the condition of payment of exemption fee, or(vi)as may be notified by the Commissioner.[Provided that in case dealer who is required to get his accounts audited under Section 44-AB of the Income Tax Act, 1961 (Central Act No. 43 of 1961), may submit return within nine months from the end of the relevant year.] [Added by Notification No. S.O. 31, dated 14.7.2014 (w.e.f. 31.3.2006).][Provided further that the return in Form VAT-11 for the period ending on 30.6.2017 shall be submitted on 30.9.2017 by the dealers other than those engaged in sale or purchase of goods included in Entry Number 54 of the State List of Seventh Schedule to the Constitution.] [Added by Notification No. S.O. 86, dated 29.6.2017 (w.e.f 31.3.2006).](5)[ Return in Form VAT-10 shall be submitted by all dealers other than those enumerated in sub-rule (4) above, along with statement of purchases in Form VAT-07A and statement of sales in Form VAT-08A, -(a)within sixty days of the end of the quarter by the dealers who have deposited less than Rs. 50,000/- as tax under the Rajasthan Value Added Tax Act, 2003, including the Central Sales Tax Act, 1956, during the previous year;(b)within forty five days of the end of the quarter by the dealers other than enumerated in clause (a) above.][Provided that the return in Form VAT-10 for the period ending on 30.6.2017 shall be submitted upto 30.9.2017 by the dealers other than those engaged in sale or purchase of goods included in Entry Number 54 of the State List of Seventh Schedule to the Constitution,] [Added by Notification No. S.O. 86, dated 29.6.2017 (w.e.f 31.3.2006).](6)Annual Return in From VAT-10A shall be submitted by all dealers covered under sub-rule (5) within nine months from the and of the relevant year.(7)[ Notwithstanding anything contained in this rule, any dealer or class of dealers as may be specified by the Commissioner, shall file the return referred to in sub-section (1) of Section 21 of the Act, electronically in the manner as provided in Rule 19-A of the said rules.] [Added by Notification No. G.S.R. 76, dated 29.8.2008 (w.e.f. 31.3.2006).][Provided that the return in Form VAT-10-A for the period ending on 30.6.2017 shall be submitted upto 31.3.2018 by the dealers other than those engaged in sale or purchase of goods included in Entry Number 54 of the State List of Seventh Schedule to the Constitution.] [Added by Notification No. S.O. 86, dated 29.6.2017 (w.e.f 31.3.2006)](8)Where a dealer discovers any omission or error in From VAT-B furnished by him, he may furnish revised return at any time prior to the due date of filling annual return or audit report or on receipt of the notice under sub-section (1) of Section (1) of Section 24, whichever is earlier.(9)Notwithstanding any thing contained in sub-rule (1) to 7) above, the return(s) for the period prior to 01.04.2011 may be submitted in such manner and in such from which was in force for that period.] [Substituted by Notification No. S.O. 192, dated 26.3.2012 (w.e.f. 31.3.2006).]
