(1)Every dealer shall submit return quarterly in Form ETLA - 3 and annual return in ETLA - 5.(2)Every dealer 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 dealer and in case it is not digitally signed, the dealer 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)Where the amount of tax or interest, if any, is not paid electronically, the dealer shall furnish the copy of [e-challan] as a proof of deposit, to the Assessing Authority within fifteen days of the last date of filing of such return (s).(4)Return in Form ETLA-3 shall be submitted by all dealers within forty five days of the end of quarter.Explanation. - 'Quarter' means the period of three months ending on 30th June, 30th September, 31st December and 31st March.(5)Annual return in Form ETLA-5 shall be submitted by all dealers within ten months from the end of the relevant year, and shall accompany, -(a)a statement specifying the value of the goods purchased or received from outside the local area;(b)a statement specifying the value of the goods purchased or received from within the local area;(c)a statement specifying the value of the goods purchased or received from outside the local area but returned to the supplier;(d)a statement specifying the value of the goods purchased or received from out side the local area, but sent out of the local area otherwise than by way of sale;(e)a statement specifying correct and complete particulars of purchase or receipt of goods which are claimed as not liable to tax; and(f)a proof regarding the payment of tax under the Act.(6)Where a dealer has more than one place of business in the State, he shall include in the return, the turnover of principal place of business as well as the turnover of all other places of business.(7)Where a dealer discovers any omission or error in Form ETLA-3 or ETLA-5 submitted by him, he may submit revise return at any time prior to the due date of filing of annual return or on receipt of the notice under sub-section (3) of Section 12, whichever earlier.(8)Notwithstanding anything contained in sub-rules (1) to (6) 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.]
