28. Dealers periodic returns


(1) Subject to sub-rule (2) of this rule, every dealer liable to pay tax under section 3 shall furnish a return in Form DVAT-16 for each tax period.

(2) Every dealer who has elected to pay tax under section 16 shall furnish return in Form DVAT 17.

(3) A return referred to in sub-rule (1) or sub- rule (2) shall be furnished by transmitting the data in the return electronically on the departmental website and thereafter submitting the return verification form in form Dvat- 56, in duplicate, in the manner stated in rule 63. Such return and the said form shall be furnished by the dealer within twenty days from the end of the tax period. On submitting of form Dvat - 56, the commissioner shall issue the acknowledgement with signature and stamp on one copy of the said form.

Provided that a dealer who has been registered for the first time under the act shall furnish the return(s), the date of furnishing of which has already expired on the date of grant of registration certifiacte, within seven days from the date of such grant;

Provided further that where the dealer fails to submit the form Dvat- 56 and/or to obtain the acknowledgement, it shall be construedthat no return has been furnished by the dealer for that tax period;

Provided also that the commissioner, by an order, may exempt a dealer or class or classes of dealers from furnishing acknowledgement in form Dvat- 56 along with documents stated in sub-rule 3A if the return under this rule is furnished with digital signatures, in accordance with the provisions contained in the information Technology Act, 2000 (21 of 2000);

Provided further also that the commissioner may by a notification require a dealer or class or classes of dealer to furnish return with digital signatures in accordance with the provisions contained in the Information Technology Act, 2000 (21 of 2000). Such dealers will not be required to submit the Return Verfication Form in Form DVAT-56 for acknowledgement of the return separately.

(3A) The verification of the return in Form Dvat - 56 referredto in sub- rule (3) shall be accompained by proof of payment of tax, interest or any other sum in form Dvat-20, copy of the TDS Certificate(s), CC-01 and the documents, as specified in Form Dvat-56 or in the return form. 

(4) Where a dealers registration is cancelled under the Act and subsequently restored, the dealer shall furnish within 28 days after the restoration, all returns including return verification Form in Form Dvat-56 and documents referred to in sub-rule (3A) relating to the tax periods during which his registration remained inoperative and the date of furnishing of which has already expired on the date of restoration, and before furnishing such returns he shall deposit the tax due according to these returns in the same manner as he would have done if the registration was not so cancelled.