21 : Returns M.P. VAT RULES

CHAPTER - VI     21 : Returns   (1) Any dealer, other than a registered dealer, required to do so by the commissioner by issue of a notice in form 8 shall furnish to the appropriate Commercial Tax Officer within thirty days from the date of service of such notice a return or returns in form 9.   (2) Subject to the provisions of sub-rules (3), (4) and (5) every registered dealer other than a registered dealer who opts for composition of tax under section 11 and every dealer whose registration certificate has been cancelled under clause (d) or clause (e) of sub-section (10) of section 17 of the Act on or after the date of commencement of the Act shall furnish to the appropriate Commercial Tax Officer for each quarter of a year a quarterly return in form 9 within thirty days from the date of expiry of the quarter to which the return relates. Every such return shall be accompanied by a treasury receipted Challan in form 26 in proof of the payment of tax payable according to such return.   (3) A registered dealer having more than one place of business in the state shall furnish a consolidated quarterly return in form 9 for all the places of business and also returns in the same form separately for    each   of   such    places   of    business   in   the   state   within   the   period specified in sub-rule (2). Each consolidated return shall be accompanied by a treasury receipted challan in form 26 in proof of the payment of tax payable according to such consolidated quarterly return.      (4) If a dealer becomes liable to pay tax during any quarter of a year, other than the last quarter of that year, the return in form 9for the subsequent month or quarter shall include the broken period relating to the preceding month or quarter, as the case may be.   (5) Where the commissioner permits under the provisions of rule 25 a registered dealer specified in clause (a) of sub-rule (2) to file a return for a different period he shall furnish such return in form 9 by such date as the commissioner may direct.   (6)  Where any business is in the charge of a guardian, trustee or agent of a minor or other incapacitated person, or is carried on, as a guardian, trustee or agent on behalf and for the benefit of such minor or other incapacitated person, such guardian, trustee or agent shall, in respect of the turnover of the said business furnish the returns in accordance with the provisions of sub-rule (1) or sub-rule(2) or sub-rule (3), as the case may be.   (7) Notwithstanding anything contained in the provisions of sub-rule (3), if on the application of any registered dealer having more than one place of business in the state, the commissioner is satisfied that submission of separate returns under the said sub-rule is not necessary, he may, by an order in writing exempt such dealer from submitting such returns with effect from such date as may be specified in the order.