(1) While furnishing the return in Form 25, every registered dealer,-

(a) who is liable to pay tax under sub-section (1) of section 13, shall furnish along with the return an Annexure P indicating therein the computation of taxable specified purchase price and the tax payable under sub-section (2) of section 20,

(b) who is liable to pay tax under sub-section (3) of section 13, shall furnish along with the return an Annexure C indicating therein the computation of the purchase-price of goods held in stock and the tax payable under that sub-section,

(c) who is liable to pay tax under section 15, shall furnish along with the return an Annexure W indicating therein the computation of tax payable under section 21,

(d) who is liable to pay tax under section 12 on his turnover of purchases of raw jute, shall furnish along with the return an Annexure J indicating therein the computation of tax payable under sub-section (1) of section 20,

(e) who is liable to pay additional sales tax under section 18A, shall furnish along with the return an Annexure L, indicating therein the computation of additional sales tax payable,

(f) who is liable to pay turnover tax under section 16B, shall furnish along with the return an Annexure T, indicating therein the computation of turnover tax payable,

(g) who is liable to pay turnover tax under section 18B shall furnish along with the return an Annexure TT, indicating therein the computation of tax payable under that section

and the annexure referred to in clause (a), clause (b), clause (c), clause (d), clause (e), or clause (f), or clause (g) as the case may be, shall be a part of the said return in case of such dealer.

(1A) Every registered dealer, who is required to pay tax under sub-section (1) of section 17A, shall furnish along with the return in Form 25 an Annexure "V" indicating therein the computation of the value added part of turnover of sales on which tax is payable under sub-section (5) of that section and the Annexure "V" shall be a part of the said return in case of such dealer.

(2) Every registered dealer who claims deferment of payment of tax under section 40 or remission of tax under section 41 in respect of sales of goods manufactured in his newly set up industrial unit or in his closed or sick industrial unit under section 42 or section 43, as the case may be, or in the expanded portion of his existing industrial unit or in respect of goods purchased for use directly in the manufacture of such goods, shall, together with the return in Form 25 for the whole of business, furnish,-

[a] in case of claims for deferment of payment of tax, Annexure-"D",

[b] in case of claims for remission of tax, Annexure- "R".

(3) Every registered dealer shall furnish along with the return in Form 25 an abstract of return duly filled in and signed by the person who has signed the return.