Rvat quarterly returns

AS PER VAT RULES, THOUGH THE DEALER HAS NO VAT LIABILITY, HE SHOULD FILE A NIL RETURN QUARTERLY.

But, I have heard somewhere that if a person is not having tax liability more than 20000 then, he is not required to file quarterly returns. He will file annual return.

Is it true?

Dear Bala,

As per CHAPTER V of THE RAJASTHAN VALUE ADDED TAX RULES, 2006

19. Returns.? (1) The return referred to in sub-section (1) of

section 21 of the Act, shall be submitted by a dealer who has not opted

for payment of tax under sub-section (2) of section 3 or section 5 of the

Act, in Form VAT-10 for each quarter within thirty days of the end of

the quarter.

Thanks for the reply..

But still I am in doubt.

As all CA's say that he is not required to file quarterly returns but to file annual return.

Also please tell me from where I can get updates in mail for sales tax.