(1) Every registered dealer shall furnish annual return by way of self assessment to the Commercial Tax Officer within whose jurisdiction his chief place of business as mentioned in certificate of registration is situated. The annual return duly signed by the registered dealer or a person authorized by him shall be furnished within three months from the end of the year to which the annual return relates.

Provided that the dealer furnishing return under sub-rule (3C) of rule 19 shall furnish the annual return on or before 31st December immediately succeeding the year to which the annual return relates.

Provided further that the registered dealer required to submit the audit report in accordance with the provisions of sub-rule (2) of rule 44 shall furnish the annual return within nine months from the end of the year to which the annual return relates.

Provided also that the registered dealer who has furnished a final return for the period from 1st April, 2017 to 30th June, 2017 in accordance with the provisions of sub-rule (4) of rule 44 shall be deemed to have filled the annual return for the year of 2017-2018 under this rule.

(2) Every registered dealer, except the registered dealer referred to in sub-rule (3) shall furnish annual return in Form 205 along with Form 205A.

(3) Every registered dealer to whom the Commissioner has granted permission under section 14, 14A read with clause(bb) of sub-rule (8) of rule 28, 14B, 14C or 14D to pay lump sum tax shall furnish annual return in Form 202.

(4) The registered dealer referred to in sub-rule (4) of rule 19 shall also furnish annual return in Form 203 or Form 204, as the case may be.

(4A) (a) Every registered dealer referred to in sub-rule (4AA) of rule 19 shall furnish annual return in Form 203 and shall also furnish annual return in Form 203B or Form 204, as the case may be.

(b) The Commissioner may by way of public circular specify the statements to be submitted by the dealer for the purpose of tax incentives availed by the dealer under any of the incentive scheme.

(5) The registered dealer, where total turnover exceeds rupees one crore, shall furnish the annual return by way of up-loading on the website within three months from the end of the year to which the annual return relates.

(6) The registered dealer, where total turnover exceeds rupees one crore, shall furnish annual accounts containing Trading Account, Profit and Loss Account and the Balance Sheet to the Commercial Tax Officer within whose jurisdiction his chief place of business is situated along with uploading on the website within six months from the end of the year to which the annual return relates.