(1) Subject to the provisions of sub-rule (2) every dealer liable to furnish return under sub-section (1) of section 32 as referred to in sub-section (1) of section 32, shall, furnish such returns quarterly in Form No. 14 within the next English Calendar month from the date of expiry of each quarter:
(2) Every registered dealer who has been allowed to make payment of tax under the composition scheme as referred to in sub-section (3) of section 16 or sub-section (4) of section 18, shall, furnish returns quarterly in Form No. 15 within the next English Calendar month from the date of expiry of each quarter:
Provided that where a dealer, becomes ineligible to pay tax under sub-section (3) of section 16 in the middle of the quarter of a year, he shall furnish monthly returns in Form No. 15 for the month or months, as the case may be, in the quarter during which he has enjoyed such composition scheme and a consolidated return in Form No. 14 for the rest of the period in that quarter.
(3) Every return required to be furnished under sub-rule(1) or sub-rule (2), as the case may be, shall be duly filled and signed by-
(a) the proprietor, if the business is a proprietory concern;
(b) any of the partners, if the business is a partnership firm;
(c) the Karta, if the dealer is a Hindu undivided family;
(d) the Principal Officer, if the dealer is a company;
(e) any of the trustees, if the dealer is a trust; and
(f) the President, or General secretary, for others.
(4) Every return shall be verified in the manner as referred to in Form No. 14 or Form No. 15, as the case may be.
(5) While furnishing the return in Form No. 14, every dealer shall furnish along with the returns-
(a) an Annexure- A where the tax on sale of goods has been fully paid by him in West Bengal upon the maximum retail price (M.R.P) specified on such goods, manufactured in, or imported into, West Bengal by him;
(b) an Annexure- B indicating therein purchase return or sales return, as the case may be;
(c) an Annexure- C if he is an exporter;
(d) an Annexure- D if he is a works contractor;
(e) an Annexure- E indicating therein the computation of goods disposed of otherwise than by way of sale within or outside the state;
(f) an Annexure- F indicating therein the amount of reverse credit; or
(g) an Annexure- G when he is enjoying exemption under clause (b), or deferment under clause (a), or remission under clause (c), as the case may be, of sub- section (1) of section 118.