rule 3
Submission of Returns
Uttarakhand Cess Rules, 2016Tax20163 rules
Statutory text
(1) Every dealer liable to pay cess, shall submit to the Assessing Authority a monthly return of his turnover in Form-CESS-1, before the expiry of the next succeeding month. Provided that the Assessing Authority may, for adequate reasons to be recorded in writing, extend the time for filing such retum.
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