(1) The return which is required to be furnished quarterly or monthly, as the case may be under rule 152 or rule 154 shall be in Form 25.

Provided that a dealer who is not liable to pay tax under section 12 or section 15 and whose aggregate turnover of sales in relation to a year does not exceed six lakhs rupees, such dealer may furnish return in Form 25A according to the return period applicable to him,-

[a] in respect of a month or quarter, as the case may be, of the following year ending on or after the date of coming into force of this proviso, or

[b] in respect of the following year, prescribed date for furnishing of which falls on or after the date of coming into force of this proviso:

Provided further that a registered dealer, who has been eligible to furnish return in Form 25A, shall cease to be so eligible if the aggregate turnover of sales exceeds six lakh rupees on any date during any year, and he shall thereupon furnish returns monthly, quarterly or annual as the case may be, in Form 25 in respect of the month or quarter or year, prescribed date for furnishing of which falls after the aforesaid date.

(2) Every return to be furnished by a dealer quarterly or monthly, as the case may be under rule 152 or rule 154, shall be duly filled in and signed -

[a] by the proprietor, if the business is a proprietary concern ;

[b] by any of the partners, if the business is a partnership firm ;

[c] by Karta, if the dealer is a Hindu undivided family ;

[d] by a director, managing director or principal officer, if the dealer is a company ;

[e] by the principal officer managing the business of the association, if the dealer is an association of persons.

(3) Every return shall be verified by the dealer in the manner referred to in Form 25.

(5) While furnishing the return to the appropriate assessing authority every registered dealer, subject to the provisions of sub-section (5) of section 30 and the rules made thereunder, attach one copy of the receipted challan or one copy of each of the receipted challans, as the case may be, as proof of payment of tax as per return.