Chapter - III
RETURNS, PAYMENT OF TAX AND REFUND
8. Submission of returns and payment of tax :-
(1) Every dealer registered under the Act shall, unless he has been exempted in this behalf by the Commissioner by an order in writing, furnish a return in Form IV.1[The form shall] consist of a return-cum-chalan. The return shall be furnished to�
(a) the Government treasury along with the payment of tax interest and penalty, of any, due and payable according to the return;
(b) the Sales Tax Officer or, as the case may be, the Assistant Commissioner of Sales Tax, if not tax, interest and penalty is due and payable according to the return, or in any other case.
(2) If any dealer, having furnished return under sub-rule (1) discovers any omission or wrong statement, he may furnish a revised return before the expiry of three months next following the period to which the return relates.
(3) Tax or interest or penalty payable otherwise than according to the return or that which is not paid with the return shall be paid with the chalan in Form V.
(4) The provisions of the Bombay Sales Tax Rule, 1959, so far as they relate to :-
(i) the periods for which the return shall be furnished;
(ii) the circumstances under which the deal shall become liable to furnish monthly return, quarterly return or return for other periods;
(iii) the periods within which the return shall be furnished;
(iv) the manner in which the payment shall be made 2[* * *]
(v) permission to furnish consolidated return 1[and] shall, mutatis mutandis apply furnishing of returns and payment of tax by dealer registered under the Act, as if the return to be furnished or taxes to be paid by the registered dealer under the Act are re-turn and taxes under the Bombay Sales Tax Act.
2[(vi) the period within which goods shall be returned].
(5) The following Forms are prescribed, as far as applicable, for the purposes of these rules, namely :-
(i) an application for permission to submit returns for different periods in lieu of quarterly returns shall be in Form VI;
(ii) an order permitting a dealer to submit returns for different periods in lieu of quarterly returns shall be in Form VII;
(iii) an application for grant of permission to file consolidated return shall be in Form VIII;
(iv) a notice for the payment of tax due according to a return shall be in Form IX;
(v) a notice for the purpose of assessment shall be in Form X and the date fixed for compliance thereof shall not be earlier than fifteen days from the date of service thereof;
(vi) a notice for the purpose of re-assessment shall be in Form XI, and the date fixed for compliance thereof shall not be earlier than fifteen days from the date of service thereof;
(vii) a notice for rectification of mistake shall be in Form XII;
(viii) a notice forfeiture and for imposing penalty shall be in Form XIII;
(ix) an order of assessment shall be in Form XIV;
(x) a final notice of demand shall be in Form XV and the date fixed for payment shall not be earlier than thirty days from the date of service of notice.
1[(xi) a declaration by a registered sub-contractor shall be in Form XXXI;
(xii) a declaration by a registered contractor shall be in Form XXXII"].
1 These words were substituted for the words "The form shall by GN.WCR-1090/175/Taxation-1, dated 31-8-1990 w.e.f. 1-10-1986.
2 This word "and" was deleted by GN.WCR-1090/175/Taxation-1, dated 31-8-1990 w.e.f. 1-10-1986.
1 This word "and" as added by GN.WCR-1090/ 175/Taxation-1, dated 31-8-1990 w.e.f. 1-10-1986.
2 This clause "vi" was added by GN.WCR-1090/175/Taxation-1. dated 31-8-1990 w.e.f.-1-10-1986.
1 Clauses (xi) & (xii) were added by GN.No.WCR.1091/202/Taxation-1, dated 1-1-1992.