9. Return. -

(1) Every dealer shall submit return in Form VAT - 10 and Form VAT - 10A appended to the Rajasthan Value Added Tax Rule, 2006, hereinafter referred to as “the VAT rules.

(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 manner as prescribed under rule 32A of these rules or under rule 79A of the VAT rules, he may submit return without digital signature.

(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 as a proof of deposit, to the assessing authority or the officer authorized by the Commissioner, when demanded by such authority or the officer.

(4) The return in Form VAT - 10 shall be submitted by the dealer within such time as provided under the VAT rules, if the dealer is registered under the provisions of the Rajasthan Value Added Tax Act, 2003 (Act No. 4 of 2003), otherwise with in forty five days of the end of the quarter.

Explanation:

'Quarter' means the period of three months ending on 30 th June, 30 th September, 31 st December and 31 st march.

(5) The return in Form VAT - 10 shall be submitted by every dealer, within such time and in such manner as provided in VAT rules.

(6) Where a dealer has more than one place of business, he shall include in the return, the turnover of the 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 VAT - 10 or Form VAT - 10A furnished by him, he may revise such return and furnish the revised return in such time and in such manner as provided in the VAT rules, but dealer can not revise return after issue of a ny notice under section 12. However, where any notice under section 12 has been issued, the dealer may furnish revised return in pursuance of the notice within such time as has been provided in the said notice.

(8) Notwithstanding anything contained in sub - rule (1) to (6) above, the return(s) for the period prior to 01.04.2015 my be submitted in such manner and in such form which was force for that period.