Download GVAT FORM 203: Monthly/Annual Return Of Incentives
As per Gujrat vat Rule 19 Submission of monthly and quarterly returns
(1) Every registered dealer shall furnish returns duly signed by him or by a person authorized by him, to the Commercial Tax Officer within whose jurisdiction his chief place of business as mentioned in certificate of registration is situated.
(2) (a) Every registered dealer, other than the dealer to whom sub-rule (3) applies, shall furnish monthly return in Form 201 within twenty-two days from the end of the month to which return relates.
(b) Every registered dealer referred to in clause (a) shall also furnish information in respect of tax invoices of sales in Form 201A; tax invoices of purchases in Form 201B; and inventories in Form 201C appended to Form 201 as under:-
(i) a registered dealer whose taxable turnover in the previous year or during the year does not exceed rupees one Crore shall furnish such information in Form 201A and Form 201B along with Form 201 and may also submit by way of uploading on the web site of the department duly authenticated by the dealer himself or by a person referred to in section 65,
(ii) a registered dealer whose taxable turnover in the previous year or during the year has exceeded rupees one Crore shall furnish return in Form 201 along with the information referred to in sub-clause (i) above and shall also submit by way of uploading on the web site of the department duly authenticated by the dealer himself or by a person referred to in section 65,
(iii) a registered dealer shall furnish information in Form 201C in respect of top ten commodities as per value as well as consolidated details of remaining commodities dealt in the tax period:
Provided that the dealer shall file return from the succeeding tax period as and when the turnover specified in this rule exceeds in a tax period as provided under clause (ii).
Provided further that a registered dealer, who is required to furnish return under clause (ii), shall be required to furnish in Form 201 and also submitting by way of uploading on the website of the department before the stipulated time as mentioned in this rule.