11. Amendment of rule 19.- in rule 19 of the said rules,
i) the existing sub-rule (2), shall be substituted by the following, namely:“
(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 prescribed manner, he may submit return without digital signature. However, for the period prior to 01.04.2014, if the dealer has failed to furnish the signed copy of acknowledgement generated through the official website of the department, within the time prescribed under the rules which were in force at that time, the date of submission of signed copy of said acknowledgement shall be deemed to be the date of the filing of the return.
(ii) in existing sub-rule (4)-
(i) for existing punctuation mark “.“ appearing at the end. the punctuation mark “:“ shall be substituted.
(ii) after the punctuation mark “:“, so substituted, the following proviso shall be added, namely.‘ Provided that in case dealer who is required to get his accounts audited under section 44AB of the Income Tax Act, 1961 (Central Act No. 43 of 1961), may submit return within nine months from the end of the relevant year.”
(iii) in sub-rule (6), for the existing expression “ten months”, the expression “nine months” shall be substituted.
(iv) the existing sub-rule (8), shall be substituted by the following, namely:“
"(8) Where a dealer discovers any omission or error in Form VAT-10 or Form VAT-10A or Form VAT-11 furnished by him, he may revise such return and furnish the revised return within nine months from the end of the relevant year but dealer cannot revise return after issue of any notice under section 25 or section 27, as the case may be, whichever is earlier. However, where any notice under sub-section (1) of section 24 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.”
(v) in sub-rule (9) for the existing expression “01.04.2011”, the expression “01.04.2014” shall be substituted.
(vi) the existing sub-rule (10), shall be substituted by the following, namely:
"(10) No return shall be entertained where the dealer has:-
i) not furnished the return(s) for the previous quarter(s) or year(s), as the case may be; or
(ii) failed to deposit due tax late fee and interest, if any, before furnishing the return(s).
(11) Where a dealer who had opted for, payment of tax in accordance with the provisions of sub-section (2) of sectIon 3 or payment of lump suni in lieu of tax in accordance with section 5, and opted out from the said option before the end of a year, such dealer shall submit the details of turnover from the beginning of year up to the date of opting out, in the return in form VAT-b pertaining to the quarter in which he opted out”
12. SubstitutIon of rule 19A.- The existing rule 19A of the said rules shall be substituted by the following. namely.“
19A. Late fee.- Where a dealer furnishes the return after the
prescribed time, be shall pay a late fee of
i) rupees twenty per day subject to a maximum of rupees one thousand, in case there is no turnover of the dealer during the period under return; and
(ii) 0.05% of the net tax payable per day, subject to a minimum of Rs. 50 per day and a maximum of Rs. 500 per day;
Provided that the total late fee shall not exceed 10% of net tax payable for that quarter! year subject to a minimum of Rs. one thousand and a maximum of rupees twenty five thousand, in all other cases.”
