Furnishing details of sale, other dispatches, purchases, other receipts and filing of returns

Furnishing details of sale, other dispatches, purchases, other receipts and filing of returns.-

1. (1) Every registered dealer shall furnish, electronically within such time and in such form and manner and subject to such conditions and restrictions as may be prescribed, the details of sale and other dispatches effected during a tax period.
2. (2) The details of sale and other dispatches furnished by the registered dealers under sub-section
3. (1) and an auto-generated statement containing the details of input tax credit shall be made available electronically to the purchasing dealer registered in the State in such form and manner, within such time, and subject to such conditions and restrictions as may be prescribed.
4. (3) Every registered dealer shall assess his liability under this Act, and shall furnish return electronically, for such period, in such form and manner, and within such time as may be prescribed, on the designated portal of the State.
5. (4) Any person or a registered dealer as may be required by a notice to do so by the Assessing Authority or by an officer authorized by the Commissioner in this behalf, shall furnish return for such period in such form and manner and within such time as may be prescribed.
6. (5) The extent, time period and procedure for availing of input tax credit by the purchasing dealer and verification thereof shall be such as may be prescribed.
7. (6) Notwithstanding anything contained in sub-section (1),
8. (2) and (3), where the Commissioner is of the opinion that it is expedient in the public interest so to do, may by a notification in the Official Gazette extend the date of submission of the details of sale, other dispatches, purchases and other receipts, returns or may dispense with the requirement of filing any or all the details of sale, other dispatches, purchases, other receipts and/or returns by a dealer or class of dealers.