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THE CENTRAL SALES TAX (JHARKHAND) RULES, 2006
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Body 6. Returns -

(1) Every registered dealer shall furnish to the Joint Commissioner or Deputy Commissioner or Assistant Commissioner or Commercial Taxes Officer quarterly returns in Form I, and also an annual return, in the same Form, on the basis of the quarterly returns for the year. Such returns shall be furnished in the manner and by the date prescribed in respect of returns under the Jharkhand Value Added Tax Act 2005 (Jharkhand Act 05, 2006) and the rules framed thereunder.

(2) If, upon information which has come into his possession, the Joint Commissioner or Deputy Commissioner or Assistant Commissioner or Commercial Taxes Officer is satisfied that any dealer, while being liable to pay tax under the Act, is not registered under section 7 he may direct such dealer to furnish a return in Form I in respect of such period as may be specified in the direction.

(3) Every dealer shall furnish with his return in Form I, statements showing the total sales made by him to each registered dealer of different States separately during the period covered by the return.