(1) Every dealer registered under the Act shall, subject to the provisions of sub-rule (1) of rule 161 or rule 161A, furnish returns quarterly in Form 25 within the next English Calendar month from the date of expiry of each quarter.

(2) The return referred to in sub-rule (1) shall be accompanied by a receipted challan showing payment of tax payable according to such return in the manner referred to in rule 163.