Period of filing returns

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..... is liable to submit returns under the general sales tax law of the appropriate State: Provided that in relation to a dealer who is not liable to submit returns under the General Sales Tax Law of the appropriate State, the period of turnover shall be a quarter ending on the 30th June, 30th September, 31st December and 31st March, as the case may be, in a financial year. (2) 1 [***] .....

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..... ly in respect of each portion of the turnover liable to a different rate of tax; (b) the sale price of all goods returned to the dealer by the purchasers of such goods within a period of three months from the date of delivery of the goods; PROVIDED that satisfactory evidence of such return of goods and such payment of the amount by way of refund in cash or adjustment in accounts is produced .....

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