(1) Omitted .
(2) The dealers liable to file returns as per subsection (2A) of section 20 shall apply to the concerned Deputy Commissioners and get their password etc for enabling to enter in the KVATIS for filing such returns.
(3)The dealer may enter the different data in accordance with the instructions available in the KVATIS in this regard. After uploading the data the dealer shall take a printout of the return with enclosures and file the same before the assessing authorities with the instrument for payment of tax.
(4) The assessing authority shall approve the entries made by the dealer after which the return will be registered in KVATIS.
(5) The dealer may if necessary modify the entries before approving the same by the assessing authorities: