Section 29 in The Gujarat Value Added Tax Act, 2003
29. Returns.
(1)Every registered dealer shall furnish correct and complete returns [of the goods in respect of his business and the transactions thereof] [This words were inserted by Gujarat Act, 6 of 2006, Section 16 (1)] in such form, for such period, by such dates and to such authority, as may be prescribed.(2)The Commissioner may, subject to such terms and conditions as may be prescribed, exempt any dealer from furnishing returns or permit any dealer,-(a)to furnish for such different periods, or(b)to furnish separate returns relating to various places of business of a dealer in the State for the said period, or for such different period, to such authority as he may direct.(2A)[ The Commissioner may, in such circumstances and on such terms and conditions as may be prescribed, extend the date of furnishing the return by any dealer or class of dealers."] [This sub-section inserted by Gujarat Act No. 25 of 2006 Section 19 dated 22-9-06.](3)If the Commissioner has reason to believe that the total turnover of any dealer is likely to exceed the thresholds of turnover specified in sub-section (1) of section 3, he may, by notice served in the prescribed manner, require such dealer to furnish returns as if he were a registered dealer, but no tax shall be payable by such dealer, unless he become liable to pay tax under sub-section (1) of section 3.(4)If any dealer having furnished returns under sub-section (1) or (3) discovers any mistake, error, omission or incorrect statement therein, he may furnish a revised return before the expiry of [one month from] [These words were substituted for the words 'three months next following' by Gujarat Act, 6 of 2006, Section 16 (2)] the last date prescribed for furnishing the original return.(5)If a registered dealer or [any other dealer, not being a dealer referred to in subsection (4)] [These words , brackets and figure were substituted for the words 'any other dealer' by Gujarat Act,' 6 of 2006, Section 16 (3)(a)] required to furnish return under this section fails to furnish any return by the prescribed date as required under [sub-section (l)or, as the case may be, sub-section(2)] [These words , brackets and figure were substituted for the words brackets and figures 'sub-section (1)' by Gujarat Act, 6 of 2006, Section 16 (3)(b)] or fails to comply with the requirement of notice issued under sub-section (3), the Commissioner shall direct him to pay, in addition to any tax and interest payable or paid by him, by way of penalty a sum of rupees one hundred per month or part thereof for the default period. The penalties specified under this sub-section shall be imposed by the commissioner notwithstanding the fact that the assessment proceedings have not been initiated against the dealer under section 32, 33 or 34. Any penalty imposed under this sub-section shall be without prejudice to any prosecution for [any offence or any other proceedings] [These words were substituted for the words 'any offence' by Gujarat Act, 6 of 2006, Section 16 (3)(c)] under this Act.
