(1) Every registered dealer shall furnish to the Deputy Commissioner or Assistant Commissioner or Commercial Taxes Officer monthly returns in Form I, and also an annual return, in the same Form, on the basis of the monthly returns for the year. Such returns shall be furnished in the manner and by the date prescribed in respect of returns under the Jharkhand Value Added Tax Act 2005 (Jharkhand Act 05, 2006) and the rules framed thereunder.

Provided the dealer, filing the monthly returns for the respective months; in the succeeding month of the quarter(s); shall furnish the details of the interstate purchases under Section 3(a) and 3(b), arrivals of goods otherwise than by way of sale under Section 6A and export sales under Section 5(3) of the Act.

(2) If, upon information which has come into his possession, the Deputy Commissioner or Assistant Commissioner or Commercial Taxes Officer is satisfied that any dealer, while being liable to pay tax under the Act, is not registered under section 7 he may direct such dealer to furnish a return in Form I in respect of such period as may be specified in the direction.

(3) The Deputy Commissioner or Assistant Commissioner or Commercial Taxes Officer may direct a dealer to furnish with his return in Form I, statements, in duplicate, showing the total sales made by him to each registered dealer of different States separately during the period covered by the return.