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See. 21 21 FILLING OF RETURN —

• (i) Every registered dealer shall assess his liability under this Act, and shall furnish return, for such period, in such form and manner,

• and within such time and with such late fee not exceeding fifty • thousand rupees, for delayed furnishing of returns, as may be

prescribed, to the assessing authority or to the officer authorized by the Commissioner.

• (ii) Any person or a dealer as may be required by a notice to do so by the • S Assessing authority or by an officer authorized by the Commissioner

in this behalf shall furnish return for such period in such form and • manner and within such time as may be specified.

(iii) Notwithstanding anything contained in sub-section (1) where (the Commissioner) is of the opinion that it is expedient in the public

• interest so to do may he a notification in the Official Gazette extend the date of submission of the returns or may dispense with the requirement offiling any or all the returns by a dealer or class of dealers.

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Rule 19 (1) The return referred to in sub-section (1) of section 21 of the Act shall be submitted by a dealer in Form VAT- 10, VAT-i OA and VAT-11, as the case may be. Rule 19(10) :- Where a dealer has failed to deposit due tax within the period notified under section 20 or has failed to submit a return within the period prescribed under section 21, in such cases, return(s) shall be

submitted along with proof of deposit of due tax, late fee and interest, if any. Where such proof is not submitted, it shall be deemed to be case of non-filing of the return.

8. T 31 fRN lm MT 58 Penalty for failure to furnish return

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