20. Submission of annual returns under section 33. -

(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.

(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 sub-section (1) of section 14 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.

(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.