(1) The Commissioner may, for reasons to be recorded in writing, fix monthly returns for any dealer or class of dealers. Every such dealer or class of dealers shall furnish the return in Form 10, Form 10.1 or Form 10.2 as the case may be, for each month within fifteen days of its expiry. Every such return shall be accompanied by a Challan in form 26 or e-Receipt in form 26 A in proof of the payment of tax payable according to such return.

(2) The provisions of rule 21 shall, as far as may be, apply to returns furnished under this rule.