Every registered/enrolled builder shall furnish to the appropriate Commercial Tax Officer or any other officer authorised by the Commissioner in this behalf for each quarter of a year a quarterly return in Form 10-B within thirty days from the date of expiry of the quarter to which the return relates. In the returns furnished, the builder shall mention correctly the TIN of self and the dealers from whom the goods have been purchased. Every such return shall be accompanied by a Challan in Form 26 or e-Receipt in Form 26-A in proof of the full payment of tax payable according to such return. In case of electronic filing of return, the verification of return shall be in Form 10-C:

Provided that the return pertaining to the quarter ending on 30th June, 2014 shall be furnished upto 20th September, 2014.