18. Special provision for first and last return in certain cases and for dealers under the package scheme of incentives.-

(1) Where a dealer is liable to be registered under this act, and-

(a)Fails to apply for the registration within the prescribed period, the first return to be furnished by him shall be for the period from the date of event which makes him liable to pay tax to the end of quarter in which such date occurs. Thereafter he shall continue to file quarterly returns till the quarter immediately preceding the quarter containing the date of registration. The last return for the unregistered period shall be filed from the 1st day of quarter containing the date of registration till the day before the date of registration. Thereafter the first return for the registered period to be furnished by him shall be for the period from the date of registration to the end of the quarter containing the date of registration. He shall continue to file quarterly returns in respect of periods ending on or before the end of the year containing the date of effect of registration.

(b)Applies within the period specified in rule 8, the first return to be furnished by him shall be for the period from the appointed day, 1st April of the year, or as the case may be, from the date of event which makes him liable to pay tax to the end of the quarter containing the date of registration . He shall continue to file quarterly return in respect of periods ending on or before the end of year containing the date of effect of registration.

(1A) Where a dealer who obtains registration under this Act on or after 1st April, 2016, and, –
(a) has not applied for the registration within the prescribed period, then for such unregistered period, the first return to be furnished by him shall be for the period from the date of first transaction of sales ,or, as the case may be, purchases to the end of the month in which such date occurs.  Thereafter, he shall continue to file monthly returns till the month immediately before the month containing the date of effect of registration.  The last return for such unregistered period shall be filed from the 1st day of the month containing the date of effect of registration to the date immediately before the date of effect of registration.  Thereafter the first return for the registered period to be furnished by him shall be for the period from the date of effect of registration to the end of the month containing the said date of effect of registration and he shall continue to file monthly returns in respect of periods ending on or before the end of the year containing the said date of effect of registration.
(b) has applied for registration within the period specified in rule 8, then the first return to be furnished by him shall be for the period from the date of first transaction of sales ,or, as the case may be, purchases to the end of the month in which such date occurs.  Thereafter, he shall continue to file monthly returns in respect of periods ending on or before the end of the year containing the said date of effect of registration.

(2) Where the business in which the dealer is engaged is discontinued or otherwise disposed off or has been transferred, then the last monthly return or, as the case may be, quarterly return or six monthly return shall be for the period beginning with the first date of the month or, as the case may be, first date of the quarter or the first date of the six month period and ending with the date of the said discontinuance, disposal, or transfer of the business. The provisions contained in sub-rule (4) or as the case may be, in sub-rule (4A) of rule 17 regarding the time in which monthly or quarterly or six monthly returns are to be filed shall apply to such return.

Provided that, the dealer covered under this clause and who is not required to file an audit report as provided under section 61 shall furnish the details of sales and purchase for the entire year in Annexure- J1 and J2 and other details in Annexure- G, H and I as notified by commissioner of sales tax, under rule 17A along with the last monthly, quarterly, or as the case may be, six monthly return, of the financial year  4a [on or before the 30th June of the year succeeding the year to which such return relates.

(2A) Where the registration is cancelled with effect from 1st April 2016 or thereafter, then such dealer shall file other details for entire year or, as the case may be for the part of the year in the Annexures appended to Form 704 alongwith the last monthly or, as the case may be, quarterly return

(3)(a) A dealer to whom a Certificate of Entitlement

excluding the Certificate of Entitlement granted under the Power Generation Promotion Policy, 1998 Identification Certificate granted under the Package Scheme of Incentives, 2001 or, as the case may be, Package Scheme of Incentives, 2007 has been granted for the purpose of availing of incentives by way of exemption from payment of tax, shall file,

(i) a return in a Form prescribed in rule 17 for the period beginning with the first day of the month or, as the case may be, first day of the quarter or the first day of the six month period and ending with the date immediately preceding the date of effect of the said certificate,

(ii) thereafter he shall file quarterly returns in Form 234 and accordingly the first return after obtaining the Certificate of Entitlement shall be filed from the date of effect of the said certificate to the end of the quarter. If the dealer has executed any works contract or has transferred the right to use any goods for any purpose or has part of the business under composition, then he shall not with standing anything contained in sub-rule (4) of rule 17 also file a quarterly return in Form 233 in respect of such activities in addition to the return in Form 234

(iii) The last return shall be for the period beginning with the first date of the quarter and ending with the date on which the said certificate ceases to be valid.

(iv) The next immediate return shall be for the period commencing on the date immediately succeeding the date on which the said certificate ceases to be valid to the end of the quarter.

(v) For the balance period of the year, if any, he shall file quarterly returns.

(vi) The periodicity of the returns for the immediately succeeding year shall be decided in accordance with rule 17 and for this purpose the provisions contained in sub-rule (4) of rule 17 shall apply to such dealer as if the expression tax liability of the dealer included the cumulative quantum of benefits availed by the dealer.

(b) The provisions of clause (a) shall mutatis mutandis apply to a dealer to whom a Certificate of Entitlement by way of deferment of payment of tax has been granted.


(3A) (a) A dealer to whom a Certificate of Entitlement (excluding the Certificate of Entitlement granted under the  Power Generation Promotion Policy,
 1998) has been  granted for the  purpose of availing  of incentives by way of exemption from payment of tax, shall for the periods starting on or after 1st April 2016, file,  —
(i) a return in  a Form  prescribed in  rule  17 for the  period beginning with  the  first  day  of the  month or, as the  case  may  be, first day  of the quarter and  ending with  the  date  immediately preceding the  date  of effect of the  said  certificate,
(ii) thereafter he  shall  file  monthly returns in Form 234 and  accordingly the  first  return after  obtaining the Certificate of Entitlement  shall  be  filed from  the  date  of  effect  of the  said certificate to the  end  of the  month.
Provided that, if the  dealer  has  executed any  works  contract or has transferred the  right  to use  any  goods for any  purpose or has  part  of the business under composition, then he  shall  notwithstanding anything contained in  sub-rule (4A) of rule  17 also  file a  monthly return in Form  233 in respect of such  activities in addition to  the  return in Form  234.
(iii) The  last  return shall  be for the  period  beginning with  the  first date  of the  month and  ending with  the  date  on which the  said  certificate ceases  to be valid.
(iv) The  next  immediate return shall  be  for  the  period commencing on the  date  immediately  succeeding the  date  on which  the  said  certificate ceases  to be  valid  to the  end  of the month.
(v)  For the balance period of the year, if any, he shall file monthly returns.
(vi) The  periodicity of  the  returns for  the  immediately succeeding year shall  be decided in  accordance with  rule  17 and for  this  purpose the
provisions contained in sub-rule (4A) of rule 17 shall  apply  to such  dealer  as if the  expression “tax liability” of the  dealer included the  cumulative quantum of benefits availed by the  dealer.
(b)The provisions of clause (a) shall mutatis mutandis apply to a dealer to whom a Certificate of Entitlement by way of deferment of payment of tax has been granted.