Section 16(5) in Haryana Value Added Tax Rules, 2003
(5)A return required to be furnished under these rules by a person who is not a dealer, shall be furnished by him to the assessing authority of the circle where he or his local agent normally resides in the State, and every other return shall be furnished to the appropriate assessing authority by handing over the same to it or to an official, authorised in writing in this behalf by it or by the officer incharge of the district concerned, or sent to it through registered post and when sent through registered post, the return shall be deemed to have been filed on the date on which it is received in the office of such authority. Every return furnished in this manner shall be duly acknowledged by the official receiving it by affixing his signatures, date of its receipt by him and stamp of his name and designation to the duplicate copy (to be filed with the original) of the return. A return furnished in any other manner shall be treated as no return.
