(1) If the authority specified in rule 62 requires a dealer to furnish returns under sub-section (1) of section 24 of the Act he shall serve upon him a notice in Form N-I and such dealer shall comply with the notice within thirty days from the date of service of such notice. Such return shall be in the form RT-IX.

(2) Every registered dealer, other than a dealer paying tax under sub-section (1) or sub-section (4) of section 15 or dealers engaged in the business of goods (other than Motor sprit, high speed diesel oil and light diesel oil, natural gas and aviation turbine fuel) specified in Schedule IV, shall furnish to the authority specified in rule 62:-

(a) a quarterly return in Form RT-I in duplicate;

(b) an annual return in Form RT-III in duplicate.

(3) Every dealer paying tax under sub-section (1) or sub-section (4) of section 15 or dealers engaged in the business of goods (other than Motor sprit, high speed diesel oil and light diesel oil, natural gas and aviation turbine fuel) specified in Schedule IV shall furnish to the authority specified in rule 62, a quarterly return in Form RT-IV in duplicate:

Provided that the return for the fourth quarter shall be deemed to be the annual return in respect of such a dealer.

(4) The revised return as provided under sub-section (7) of section 24 shall be in Form RT-V in duplicate.

(5) Such returns shall be filed before the authority specified in rule 62.

(6) All returns or statements mentioned in the rules shall be signed and verified in the manner provided in the Form by the proprietor of the business; or, in the case of a firm, by the partner authorized to act on behalf of the firm; or, in the case of business of an undivided Hindu family, by the Karta of the family; or, in the case of a company incorporated under the Companies Act, 1956 (Act 1 of 1956) or a corporation constituted under any law, by the managing director or principal executive officer thereof; or, in the case of a society, club or association of persons or body of individuals or a department of Government or local authority, by the principal executive officer, or officer in charge thereof; or, by the declared manager under section 22 in all cases.

(7) On receipt of any return or statement the person in charge of the receipt counter shall grant the person a receipt in lieu thereof.

(8) Notwithstanding any thing contained in these rules, the Commissioner may, by notification, require any registered dealer or any class of registered dealers to furnish the returns or statements specified by these rules electronically:

Provided the Commissioner may also, on application, permit any dealer to furnish the returns or statements specified by these rules electronically

(9) (a) If a dealer fails to file the returns or statements specified under sub section (1) or the statement under sub section (2) of section 24 or the statements under subsection (4) of section 24, the authority specified in rule 62 shall serve upon the dealer a notice in Form N-II requiring him to show cause for such failure.

(b) On the date fixed for hearing the person proceeded against shall be allowed to rebut the accusations leveled against him; but shall not ordinarily be allowed an adjournment. If an adjournment becomes necessary, the specified authority shall record reasons therefor.

(c) After giving a hearing, the specified authority shall record an order containing precisely and clearly the gist of accusations, the manner in which the person proceeded against was made aware of that, the reply, if any, furnished, and the decision thereon.