(1) Where a registered dealer who is not a defaulter in filing return under the Act or under the Central Sales Tax Act, 1956, he may obtain a certificate as a proof of filing of return generated by him from the website following the electronic process incorporated therein for such purpose.

(2) A certificate under sub-rule (1), shall contain the information about the turnover sale and contractual transfer price as per the returns submitted for the previous two years, if applicable, and the date of filing of the last return.

(3) A certificate under sub-rule (1), shall be allowed to be generated by a registered dealer who is not a return defaulter for more than one return period under the Act or the Central Sales Tax Act 1956, and such a certificate shall be valid for a period of three months from the end of month of such generation.