Returns

(1) Every dealer liable to pay tax under this Act shall furnish such returns in such form and within such time as may be prescribed. (2) If any dealer fails to furnish the return within the prescribed time, he shall be liable to pay such penalty as may be prescribed. (3) The provisions of the Jharkhand Value Added Tax Act, 2005, regarding the filing of returns, shall apply mutatis mutandis to the returns under this Act. (4) The Commissioner may, for reasons to be recorded in writing, extend the time for furnishing the return. (1) No assessee, who is liable to pay tax under this Act, and whose turnover of imported value of scheduled goods, exceeds rupees five lakhs a year, shall consume or use such goods mentioned in the schedule, unless he has been granted and is in possession of a valid registration certificate. (2) Every.assessee, who is liable to pay tax underthis Act and required by sub-section (I) to be in possession of a registration certificate shall, apply for registration in respect to each of his place of business, to the prescribed authority within thirty days from the day, he becomes liable lo pay tax under this Act. (3) The application for registration shall be made in such manner and in such Form and on payment of such fee, as may be prescribed. (4) The prescribed authonty appointed in this behalf may, on receipt of an application and after such enquiry as he considers necessary 10 satisfy himself, grant 10 the applicant a certificate of registration within thirty days from the date of filing of the said application, (1) No assessee, who is liable to pay tax under this Act, and whose turnover of imported value of scheduled goods, exceeds rupees five lakhs a year, shall consume or use such goods mentioned in the schedule, unless he has been granted and is in possession of a valid registration certificate. (2) Every assessee, who is liable to pay tax under this Act and required by sub-section (1) to be in possession of a registration certificate shall, apply for registration in respect to each of his place of business, to the prescribed authority within thirty days from the day, he becomes liable to pay tax under this Act. (3) The application for registration shall be made in such manner and in such Form and on payment of such fee, as may be prescribed. (4) The prescribed authority appointed in this behalf may, on receipt of an application and after such enquiry as he considers necessary to satisfy himself, grant to the applicant a certificate of registration within thirty days from the date of filing of the said application.