(I) Every registered dealer shall furnish return of turnover of taxable goods under section 24 of the Tripura Value Added Tax Act, 2004 to the Superintendent of Taxes in the following forms:

(a) In Form-X by the dealers other than dealers as mentioned in (b) and (c) below.

(b) in Form-XA by the Composite dealers.

(c) In Form-XB by the dealers dealing in items under Schedule -VIII.

Explanation :

Dealers dealing in items under Schedule - VIII and also in other items, shall furnish return both in Form X & XB as applicable.

(II) the notice referred to in sub-section (2) of Section 24 of the Act shall be in Form -XII.

(III) the return shall be furnished quarterly so as to reach the Superintendent of Taxes within one month from the expiry of each quarter.

Provided that the Commissioner or any other officer not below the rank of Superintendent of Taxes may by an order in writing, direct any dealer to submit returns for period less than a quarter or a month within such date as may be specified in the order and may likewise at any time modified or annul such order and the reason of directing any dealer to submit such returns should be recorded.

(IV)  Every dealer who is registered under the Act or to whom :-

(a) a notice has been served to furnish return under sub-section (2) of section 24 shall, maintain in a register a true and upto date account of sales and purchases of taxable goods made by him.

(b) for the purpose of furnishing return and making payment of tax as required by section 24 and rules made thereunder, the accounts of sales & purchases maintained in the register, referred to in clause (a) shall be totalled by the dealer at the end of each month and shall be in agreement with the total amount of sales of goods and purchases of goods according to his accounts and the books of accounts that he maintains in terms of section 48 and rules made there under.

(c)  every dealer shall maintain  the copies of permits  documents, vouchers, bills, or cash memos purchase vouchers, counter foils of all related CST Forms as may be required in support of any entry in his accounts, books of accounts or sales register and purchase register that he is required  to maintain  by or under section 48.

(d) every dealer who is registered under the Act or to whom a notice has been served to furnish return under sub-section (2) of section 24 shall also maintain a VAT account register for the purpose of sub-section (7) of section 10 of this Act.

(V) All returns required to be furnished shall be signed and verified as in the case of an application for registration under Rule 10.

(VI) Every registered dealer, who transfers goods to a branch office, head office, agent or any other person, outside Tripura otherwise than by way of sale shall, within thirty days from the end of each return period submit a statement showing the quantity and value of goods so transferred during such period and if such goods are transferred at the cost price then corresponding sale price in local market of such dealer shall also be declared.

(VII) Every registered dealer shall, along with periodical return submit a commodity wise statement of purchase & sale in Form No. XXXVII & XXXVIII.

(VIII) Notwithstanding anything contained in the sub-rule (I) to (VII) of this rule, a registered dealer may generate and submit return in Form X, XA and XB, electronically through the website.