Periodical Returns and Payment of Tax

(1) Every dealer who is liable to pay tax under this Act shall submit such return or returns of his turnover at such intervals, within such period, in such form and verified in such manner as may be prescribed. (2) Notwithstanding any thing contained in sub-section (1) every registered dealer and every dealer who is liable to get himself registered under Section 15, shall submit a return or returns relating to his turnover for such period and in such manner as may be prescribed. (3) Every dealer or a person liable to pay tax shall also submit along with the return a list of purchases from registered dealers of goods in respect of which input tax credit is being claimed, in the prescribed manner containing such particulars as may be prescribed.