The Bombay Sales Tax Rules, 1959
Chapter IV : Returns
1 [bst1] ["23. Special provisions for first and last return in certain cases.- (1) Where a dealer has become liable to be registered under sub-section (2) of section 3 or sub-section (6) of section 19, the first return to be furnished by him shall be in Form N-18 and shall be for the period from 1st April of the year or as the case may be, from the date of event which makes him liable to pay tax under sub-section (6) of section 19 to the end of the 2 [bst2] [quarter] in which he is granted a certificate of registration. He shall continue to file 3 [bst3] [quarterly] returns in Form N-18 till the end of the financial year containing the date of effect of the Certificate of Registration. The provisions regarding the time in which returns are to be filed contained in 4 [bst4] [clause (a)] of sub-rule (3) of rule 22 shall apply to such dealer 5 [bst5] [as if his tax liability during the previous year has not exceeded rupees twenty thousand].
(2) Subject to provisions of sub-rule (1), if during any year a dealer liable to furnish 6 [bst6] [quarterly] or monthly returns in accordance with his accounting year declares his option under sub-clause (b) of clause 37 of section 2, such option shall be operative only on expiry of the month or, as the case may be, of the accounting year in which he has declared his option and accordingly the first return due thereafter shall be for the period commencing on the date from which the option operates and ending at the end of the month or, as the case may be, 7 [bst7] [quarter in accordance] with the financial year, and thereafter he shall submit his returns 8 [bst8] [quarterly] or as the case may be, monthly in accordance with the financial year.
(3) Where the business carried on by a Registered dealer is discontinued then the last monthly or, as the case may be, 9[bst9] [quarterly] return shall be for the period beginning with the first date of the month or, as the case may be the first date of the 10 [bst10] [quarter] and ending with the date of discontinuance of the business.
(4) A dealer who has been granted a Certificate of Entitlement under the relevant entry of the Schedule to the notification issued under section 41 shall file a monthly or, as the case may be, 11 [bst11] [quarterly returns in Form N-18-1] and an annual return in Form N-18C during the period in which the Certificate of Entitlement is valid. He shall file return in Form N-18 for the period beginning from the first day of the 12 [bst12] [quarter] or, as the case may be, the first day of the month containing the date of effect of the Certificate of Entitlement to the date immediately preceding the date of effect of the Certificate of Entitlement. The first return in Form N-18-1 shall be for the period starting from the date of effect of the Certificate of Entitlement to the end of the month or as the case may be 12[quarter] in which the Certificate of Entitlement is granted. For the purpose of periodicity of returns, the provisions of sub-rule (3) of rule 22 shall apply as if the cumulative quantum of benefits availed by the unit is the tax liability of the unit. The last return in Form N-18-1 shall be for the period beginning with the first day of the month or as the case may be, the first day of the 12[quarter] and ending with the date on which the Certificate of Entitlement ceases to be valid. The next immediate return shall be in Form N-18 and shall be for the period commencing with the date immediately succeeding the date on which the Certificate of Entitlement ceases to be valid to the end of the month or, as the case may be, the 12[quarter] containing such date in accordance with the provisions contained in sub-rule (3) of rule 22.
(5)Where during any year the option of the dealer under rule 31A becomes invalid under sub-rule (3) or (6) of the said rule, such dealer shall commence furnishing returns in Form N-18 for the period starting from the first day of the year in which the option becomes invalid.
(6)The return to be furnished under provisions of this rule shall be furnished within 30 days from the end of the period of such return unless provided otherwise.]
[bst1] 1. 'Rule 23' was substituted w.e.f. 1-10-1995 by GN. dated 22-9-1995. (Refer Trade Circular No. 15T of 1997 dated 12-9-1997).
[bst2] 2. The word "month" was substituted by the Bombay Sales Tax (Eighth Amendment) Rules, 2002, dated 14th November 2002. (Refer Tr. Cir. No. 42-T of 2002,dt. 31.12.2002).
[bst3] 3. The word "monthly" was substituted by the Bombay Sales Tax (Eighth Amendment) Rules, 2002, dated 14th November 2002. (Refer Tr. Cir. No. 42-T of 2002,dt. 31.12.2002)
[bst4] 4. These word, bracket and letter were substituted for the word, bracket and letter "clause (b)" by the Bombay Sales Tax (Eighth Amendment) Rules, 2002, dated14th November 2002. (Refer Tr. Cir. No. 42-T of 2002, dt. 31.12.2002).
[bst5] 5. These words were substituted for the word "as if his tax-liability during the previous year has exceeded rupees twenty thousand" by the Bombay Sales Tax (Eighth Amendment) Rules, 2002, dated 14th November 2002. (Refer Tr. Cir. No. 42-T of 2002,dt. 31.12.2002).
[bst6] 6. The word "annual" was substituted by the Bombay Sales Tax (Eighth Amendment) Rules, 2002, dated 14th November 2002. (Refer Tr. Cir. No. 42-T of 2002,dt. 31.12.2002).
[bst7] 7. These words were substituted for the words "year in accordance" by the Bombay Sales Tax (Eighth Amendment) Rules, 2002, dated 14th November 2002. (Refer Tr. Cir. No. 42-T of 2002, dt. 31.12.2002).
[bst8] 8. The word "annually" was substituted by the Bombay Sales Tax (Eighth Amendment) Rules, 2002, dated 14th November 2002. (Refer Tr. Cir. No. 42-T of 2002,dt. 31.12.2002).
[bst9] 9. The word "annual" was substituted by the Bombay Sales Tax (Eighth Amendment) Rules, 2002, dated 14th November 2002. (Refer Tr. Cir. No. 42-T of 2002,dt. 31.12.2002).
[bst10] 10. The word "year" was substituted by the Bombay Sales Tax (Eighth Amendment) Rules, 2002, dated 14th November 2002. (Refer Tr. Cir. No. 42-T of 2002,dt. 31.12.2002).
[bst11] 11. These words were substituted for the words "an annual return in Form N-18-1" by the Bombay Sales Tax (Eighth Amendment) Rules, 2002, dated 14th November 2002. (Refer Tr. Cir. No. 42-T of 2002, dt. 31.12.2002).
[bst12] 12. The word "year" was substituted by the Bombay Sales Tax (Eighth Amendment) Rules, 2002, dated 14th November 2002. (Refer Tr. Cir. No. 42-T of 2002,dt. 31.12.2002).