Rule 38

(1) Every registered dealer shall submit a monthly return, containing particulars of net values of sales, purchases and other transactions, including input and output tax claimed or collected and net tax relating to all of his places of business, and accompanied by proof of full payment of any tax due, to the jurisdictional Local VAT officer or VAT sub-officer in Form VAT 100 within twenty days after the end of the relevant tax period.

(2) Every department of Government, statutory or local authority shall submit a monthly return, as specified in sub-rule (1), to the jurisdictional Local VAT officer or VAT sub-officer or to such Local VAT officer or VAT sub-officer as may be notified by the Commissioner where such body is located in areas falling under more than one Local VAT officer or VAT sub-officer. 

       (3) The tax indicated in the return shall be due on the twenty first day after the end of the relevant tax period.

(4) As long as any dealer remains registered, he shall submit such monthly return, whether or not any tax is due for any tax period.

(5) The Government may notify any Bank or appoint any intermediary in respect of any class of dealers as responsible for receipt of returns along with payment of tax or any other amount due under the Act electronically or otherwise, subject to such conditions as may be specified.

(6) Any registered dealer furnishing a revised return under sub-section (4) of section 35 shall do so in Form VAT 110.

(7) A dealer may also submit a return electronically to the jurisdictional Local VAT Officer or VAT sub-officer or to a Bank or any intermediary appointed by the Government, subject to such procedure as specified.