20. Returns and self-assessment :- 

(1) (a) Every registered dealer shall file correct, complete and self-consistent return in such form, by such date, for such period and to such authority as may be prescribed. Different types of returns may be prescribed for different classes of dealers.

(b)   The Commissioner may examine the return to ascertain whether it is complete and self-consistent. If the return is not complete or self-consistent, the Commissioner may serve on the dealer, within four months of date of filing of the return, a defect notice in the prescribed form. The said registered dealer shall correct the defects and submit to the prescribed authority a fresh complete and self-consistent return, within one month of the service of the defect notice:

 Provided that, the registered dealer who fails to submit a complete or self-consistent fresh return within the said period of one month shall be deemed not to have submitted the return within the prescribed time as required under clause (a).

(2)  Notwithstanding anything contained in sub-section (1), the Commissioner may, subject to such terms and conditions, as may be prescribed, permit any dealer to file separate return,
(a)for all or any of the places of business of the dealer, whether or not situated within the jurisdiction of the same registering authority, or
(b) for different constituents of his business to such authority as he may direct.

(3)  Every person or an unregistered dealer who is required to file a return under any other provision of this Act, shall file such return for such period, in such form, by such date and to such authority as may be prescribed and the provisions contained in paragraph (b) of sub-section (1) shall apply to such return as they apply to the return prescribed under paragraph (a) of sub-section (1).
(4) Any person or dealer who, having furnished a return,-

 (a) discovers any omission or incorrect statement therein, may furnish, a revised return in respect of the period covered by the return at any time before a notice for assessment is served on him in respect of the period covered by the said return or before the expiry of a period prescribed for furnishing the audit report under section 61 for the year to which the return relates, whichever is earlier;

 (b) discovers as a result of the report of audit of his accounts prepared for the purpose of section 61, any omission or incorrect statement therein, may furnish a single revised return for the year as regards the period in respect of which the omission or incorrect statement is discovered, before the expiry of the period of thirty days from the date prescribed for furnishing the said report;

 (c) agrees with the observation contained in any intimation received by him under section 63, that the return, fresh return or, as the case may be, revised return, filed by him contains any omission or incorrect statement, may furnish a single revised return for that year in respect of the period covered by the said return within thirty days from the date of service on him of the said intimation.

  Provided that, any such person or dealer may furnish not more than one revised return under each of the aforesaid clauses and such revised return may include revision of return or revised return filed earlier.

(5) Where a dealer is required to file a fresh return or, as the case may be, a revised return, he shall file such fresh or revised return with the authority prescribed and if any amount of tax is required to be paid in accordance with such fresh or revised return, then he shall pay such amount in the Government Treasury and attach a self attested true copy of the receipted challan with the fresh or revised return.

6) Where a person or a dealer fails to file any return within the prescribed time, as provided under this section, then the said person or dealer shall,  before filing of the said return, pay, by way of late fee, an amount equal to rupees one thousand if the return is filed within a period of thierty days from the expiry of the due dateprescribed for filing of such return and an amount of rupees five thousand, in any other case. This amount shall be in addition to any other amount payable, if any, as per return.

Provided that if circumstances exsist which render it necessary so to do in the public interest, the state government may, from time to time, by notification published in the Official gazette, exempt the whole or any part of the late fee payable under this sub-section, by such class or classes of dealers, for such period or periods, either prospecively or retrospectively.