(1) Any dealer, other than a registered dealer, required to do so by the commissioner by issue of a notice in form 16 shall furnish to the appropriate Commercial Tax Officer within thirty days from the date of service of such notice a return or returns in form 17.

(2) (a) Subject to the provisions of sub-rules (3), (4) and (5) every registered dealer and every dealer whose registration certificate has been cancelled under clause (d) or clause (e) of sub-section (10) of section 16 of the Act on or after the date of commencement of the Act shall furnish to the appropriate Commercial Tax Officer for each quarter of a year a quarterly return in form 17 within thirty days from the date of expiry of the quarter to which the return relates. Every such return shall be accompanied by a treasury receipted challan in form 34 in proof of the payment of tax payable according to such return. A dealer shall file the return in Form 17 electronically:

Provided that every new registered dealer shall furnish for every six month of the first year, a return in form 17 within thirty days from the expiry of the six month.

Provided further that, every such registered dealer whose annual turnover is less than Rupees one crore shall furnish electronically for each year a statement in Form 18, instead of return or returns Form 17, within three months from the date of expiry of the year, and the provisions of clause (b) of sub-rule (2) shall not apply in relation to such dealer.

(b) Every registered dealer specified in clause (a) who is not a manufacturer and/or importer and does not effect interstate sale/sale in the course of export out of the territory of India shall furnish a statement in Form 18-A and any other dealer shall furnish a statement in form 18 for a year within 8 months of the expiry of the year showing therein the amount of tax and interest payable and paid by him, if any, or the amount of input tax rebate due to him and refundable to him or adjustable towards the tax payable by him for the period subsequent to the year to which such statement relates. Every such dealer required to furnish the audit report under sub-section (2) of section 41 shall also furnish such report along with the statement. A dealer may file statement in Form 18 electronically without digital signature or affixing his digital signature issued by certifying authority authorised by the Commissioner. A company formed and registered under The Companies Act, 1956 shall compulsorily file the return electronically.

Provided that, statement in from-18 and audit report under sub-section (2) of section 41 shall be furnished up to 31st May, 2008 and for the year ending 31st March, 2008, 31st March, 2009 and 31st March, 2010 shall be furnished up to 30th April, 2011.

Provided further that, statement in form-18, by the dealer whose annual turnover is less than rupees forty lac for the year ending 31st March. 2009, 31st March, 2010 and 31st March, 2011 and statement in form-18 along with audit report in form-50 under sub-section (2) of section 41 by the dealer whose annual turnover is more than rupees forty lac, for the year ending 31st March, 2011 shall be furnished up to 31st May, 2012.

Provided that, statement in form-18 and audit report form-50 under sub-section (2) of Section 41 for the quarter ending on 30th June, 2017 shall be furnished up to 30th June, 2020.

(c) Omitted.

(d) After submission of electronic return, form 17-A in two copies be submitted along with copy of the challan of the tax deposited within thirty days in the relevant circle and acknowledgment be obtained.

(e) If acknowledgment prescribed under clause (d) is not obtained, then it will be deemed that no return has been filed.

(3) A registered dealer having more than one place of business in the state shall furnish a consolidated quarterly return in form 17 and a consolidated statement for a year in form 18 for all the places of business and each of such returns in form 17 separately for each of such places of business in the state within the period specified in sub-rule (2). Each consolidated return shall be accompanied by a treasury receipted challan in form 34 in proof of the payment of tax payable according to such consolidated quarterly return.

(4) If a dealer becomes liable to pay tax during any quarter of a year, other than the last quarter of that year, the return in form 17 for the subsequent month or quarter shall include the broken period relating to the preceding month or quarter, as the case may be.

(5) Where the commissioner permits under the provisions of rule 24 a registered dealer specified in clause (a) of sub-rule (2) to file a return for a different period he shall furnish such return in form 17 by such date as the commissioner may direct.

(6) Where any business is in charge of a guardian, trustee or agent of a minor or other incapacitated person, or is carried on, as a guardian, trustee or agent on behalf and for the benefit of such minor or other incapacitated person, such guardian, trustee or agent shall, in respect of the turnover of the said business furnish the returns in accordance with the provisions of sub-rule (2) or sub-rule (3), as the case may be.

(7) Notwithstanding anything contained in the provisions of sub-rule (3), if on the application of any registered dealer having more than one place of business in the state, the commissioner is satisfied that submission of separate returns under the said sub-rule is not necessary, he may, by an order in writing exempt such dealer from submitting such returns and statement with effect from such date as may be specified in the order.