FILING OF RETURNS, ASSESSMENT AND COLLECTION OF TAX, REFUND

FILING OF RETURNS, ASSESSMENT AND COLLECTION OF TAX, REFUND

1             SUBMISSION OF RETURNS AND PAYMENT OF TAX

1.1         Filing of return by different class of dealers.

Tax payable under this Act shall be paid in the manner and at such intervals as hereinafter provided.

 The class of dealers or the assessees of the description specified in column 2 of the Table below shall for such period and at such intervals as mentioned in column 3 there against furnish to the appropriate assessing authority on or before the last day of the month following the said period, a return in such form as is specified in the corresponding entry in column 4.

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Table

Serial No.	Description of class or classes of dealers	Return period and interval	Return Form
(1)	(2)	(3)	(4)
1.	Dealers who are required by the assessing authority to file returns by serving upon them a notice in Form VAT-N1 under section 14(2)(b) so long as they are not covered by entry 3 below	Quarter	VAT-R12
2.	Registered dealers in whose case composition of tax under section 9 is made and is in force	As specified in the relevant rule relating to payment of lump sum for the specified class of dealers	As specified in the relevant rule relating to payment of lump sum for the specified class of dealers
3.	Registered dealers holding registration certificate or whose application for registration is pending and who are not covered under entry 2 above	Quarter	VAT-R1
4.	Government agencies, public sector undertakings or corporations procuring food grains in the State at the minimum support price who are liable to deduct tax in advance under rule 33(1)	Quarter	VAT-R4
5.	Contractees who are liable to deduct tax in advance under rule 33(2)	Quarter	VAT-R4A

1.2         Additional filing of Annual return by dealers mentioned below

 Every dealer of the description specified in column 2 of entry against serial No. 3 in Table above under section 14(1) shall in addition furnish an annual return for the last preceding year in Form VAT-R2 on or before   31st October next. The annual return shall be accompanied with:-

(i) a copy of final accounts including balance sheet as at the end of the year, profit and loss cum trading/manufacturing account for the year and

(ii) a statement reconciling the difference, if any, between such accounts and the turnover reported in the annual return verified in the following manner -

"I/We, ... ... ... ... ... ... son of S/Shri ... ... .... ... ... hereby declare that the above statement of accounts for the year ended at 31st March, .... ... in respect of M/s ... ... ... ... ... .... ... ... ... ... ... is true and correct and is based on the regular books of account maintained for the year and nothing has been concealed therein.

Date: ... ... ... ...

Place: ... ... ... ..."

Signature of dealer with status

1.3         Dealers having tax liability exceeding Rs.1 lacs

 Every dealer whose aggregate liability to pay tax under Haryana General Sales Tax Act, 1973 and Central Act for the last year or part thereof according to the returns filed by him is equal to or more than Rs. 1,00,000/- or such other sum, shall, in the manner prescribed, pay on or before the fifteenth day of each month the full amount of tax payable by him for the previous month, computed by him in accordance with the provisions of this Act and the rules made thereunder,

However, if he is not able to quantify his tax liability accurately by that time, he shall pay an amount equal to monthly average of his tax liability in the last year (or such shorter period for which he has been liable to pay tax in that year) as tax provisionally, and he shall pay the balance, if any, on or before the 25th day of the month, and the excess, if any, he may adjust with his future tax liability.

1.4         Annual commodity tax return filing is mandatory

Every VAT dealer shall furnish on or before 31st October every year an annual commodity tax return in Form VAT-R3 declaring his turnover of sales and rate of tax charged during the last preceding year in respect of each goods or class of goods of the description specified in Schedule II appended to these rules which he sold for the first time in the State.

However the return shall not be required to be filed by a VAT dealer whose tax liability including under the Central Act according to the returns filed by him in respect of the period(s) relating to the last preceding year did not exceed Rs. 100,000.
'Goods sold for the first time' means sale of goods, which have not been purchased from VAT dealers in the State.

1.5         Dealers having tax liability not exceeding Rs.1 lacs

Every dealer on whom section 14(3) does not apply, shall, in the prescribed manner, pay in the month immediately following each quarter, the full amount of tax payable by him for the quarter, computed by him in accordance with the provisions of this Act and the rules made thereunder.

1.6         Filing of Revised return due to omission or other type of error

If a dealer discovers in any return furnished by him, any omission or other error, which he could not have rectified after the exercise of due diligence before furnishing the return, he may at any time before the date prescribed for furnishing of return for the next period by him, furnish a revised return, and if the revised return shows a greater amount of tax to be due than was shown in the original return, it shall be accompanied by a receipt showing payment of the extra amount along with simple interest thereon for the period the amount remained unpaid calculated in accordance with the provisions of section14 (6), in the State Government treasury in such manner, as may be prescribed.

• Incompleteness of return due to following reasons

 Each return, which is required to be furnished under these rules, shall be incomplete unless accompanied with lists, statements, declarations, certificates and documents mentioned therein or which are required to be filed with the return under these rules. The return shall be signed by

(i) Karta in case of an HUF,

(ii) proprietor in case of a proprietorship concern,

(iii) a partner in case of a partnership firm, or

(iv) a whole time employee authorised by Karta, proprietor or partner, as the case may be, in writing in this behalf,

(v) head of the department or an officer authorised by him in case of a Government department

(vi) chairman, director, secretary or principal officer in case of a society or a company.

 A return which is unsigned or is signed by any other person, shall be treated as no return. An authorised signatory alone shall sign each list and statement accompanying the return. Any list or statement, which is unsigned or is not signed by an authorised signatory, shall be treated as no list or statement.

1.8         Failure to pay tax by a dealer

If any dealer fails to make payment of tax in accordance with the provisions of this Act and the rules made thereunder, he shall be liable to pay in addition to the tax payable by him, simple interest at 1% per month if the payment is made within 90 days from the last date specified for the payment of tax, but if the default continues thereafter, he shall be liable to pay simple interest at 2% per month for the whole of the period from the last date specified for the payment of tax to the date he makes the payment:

However the interest leviable under this Act shall not exceed the amount of tax or penalty on the non payment or late payment of tax on which such interest is charged.

CGST the filing of return, interest calculation, levy of penalty have been simplified under GST.

1.9         Adequate Proofs along with the Return

Any return furnished under these rules showing payment of any tax, tax deducted at source, lump sum, interest or any other amount due under the Act, shall be accompanied with the treasury receipts, crossed bank drafts, pay orders, refund vouchers or interest payment order in proof of the payment in full, unless such proof is already furnished to the assessing authority.

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