Annual return and Final return

Annual return and Final return.-

1. (1) Every registered dealer including a non-resident dealer, shall furnish an annual return for every financial year electronically within such time and in such form and in such manner as may be prescribed.
2. (2) Every registered dealer who is required to get his accounts audited, shall furnish, electronically, the annual return under sub-section
3. (1) along with a copy of the audited annual accounts and a reconciliation statement, reconciling the value of sale declared in the return furnished for the financial year with the audited annual financial statement, and such other particulars as may be prescribed.
4. (3) Every registered dealer who is required to furnish a return under sub-section
5. (3) of section 17 and whose registration has been cancelled shall furnish a final return within three months of the date of cancellation or date of order of cancellation, whichever is later, in such form and manner as may be prescribed.