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Section 26 – Rajasthan Sales Tax Act,1994

Rajasthan Sales Tax Act,1994

Section 26. Filing of returns

(1) Every registered dealer, and such other dealer as may be required by notice to do so by the assessing authority shall furnish prescribed returns, for the prescribed period, in the prescribed form, in the prescribed manner and within the prescribed time to the assessing authority.

(2) The assessing authority may extend the date for submission of any return to be filed by any dealer or class of dealers under sub-section (1) by a period not exceeding fifteen days.

(3) Every return to be filed under sub-section (1) shall be accompanied by a treasury receipt of receipt of the bank authorised to receive money on behalf of the State Government showing the deposit of full amount of tax due on the basis of the return.

(4) Notwithstanding anything contained in sub-section (1), no return shall be required to be filed by a registered dealer who deals exclusively in generally exempted and/or tax paid goods and whose turnover in the previous year does not exceed such limit as may be prescribed with or without any condition.

(5) Where a dealer discovers any omission or error in any return furnished by him under sub-section (1), he may furnish a revised return with in one hundred and eighty days after the close of the year to which it relates, and the burden of proving that the omission or the error was bona fide, shall be on such dealer.

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Rajasthan Sales Tax Act,1994

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