19. Consolidated returns M. VAT RULES

 

19. Consolidated returns
 
A dealer shall make an application in Form 211 to submit consolidated returns to the Joint Commissioner:
Provided that, he shall not be permitted to file a consolidated return in respect of a place of business for which the dealer has obtained a Certificate of Entitlement under any of the Package Schemes of Incentives except the Power Generation Promotion Policy, 1998.
(For the above rule (19), following rule (19) is substituted by Notification No. STR-1506/CR-38/Taxation-1 Dt.08.09.2006)

19. Separate Return.— A dealer, may, at his option, make an application in Form 211 to obtain permission to submit separate returns in respect of the different constituents of his business or, as the case may be, different places of his business, to the Joint Commissioner of Sales Tax (Head Quarters) II, Maharashtra State, Mumbai.