(1) Any person or dealer who intends to make a declaration under sub-section (1) of section 90B, shall make such declaration in Part I of Form 68, in triplicate, on or before the date specified in that sub-section, to the Commissioner.

(2) The declaration referred to in sub-rule (1), shall be signed by the person making it or in case of a dealer, by the person referred to in sub-rule (2) of rule 4 and shall be verified in the manner provided in Form 68.

(3) The declarant shall, with every declaration referred to in sub-rule (1), furnish a statement in Form 25 showing necessary particulars of the turnover of sales or purchases in respect of which such declaration is made and the tax payable on such turnover.