(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 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 shall furnish annual return in Form 205 along with Form 205A.

(3) Omitted w.e.f. 01-01-2022.

(4) Omitted w.e.f. 01-01-2022.

(4A) Omitted w.e.f. 01-01-2022.

(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.