(1) Every dealer who has opted to pay presumptive tax under sub-section (5) of section 6 or compounded tax under section 8, other than those paying tax under item(ii) of clause (c) or under clause (e) of section 8 or under clause (f) of section 6, every dealer dealing exclusively in goods included in the First Schedule, every Central or State Government or any Union Territory and any Department thereof, Local Authority and any Autonomous Body and every works contractor shall file quarterly returns in Form Nos.10,10A, 10D or 10F, as the case may be, for the quarter ending the 30th June,30the September, 31st December and 31st March to the assessing authority on or before the 25th of the month following the respective quarter.

(1A) Where a contractor is having dealings in goods other than woks contract involving transfer of goods not in the form of goods but in some other form falling under clause (f) of sub-section (1) of section 6 and is liable to pay tax on such goods under sub-section (1), he shall, notwithstanding anything contained in this rule, file return in form 10B for such goods in accordance with Rule 22 and the turnover in relation to works contract shall be included in such return on a quarterly basis in accordance with this rule.

(2) Where, in the case of a works contractor, the actual turnover for the quarter is not ascertainable, the contractor may file the return showing the estimated turnover and pay tax on the taxable turnover declared, provided that where estimated turnover is reported in the return, the labour charges in respect of which deduction is claimed from the gross receipts shown in the return shall not exceed the maximum percentage given under clause (b) of sub-rule (2) of rule 10 and the dealer shall furnish the particulars of actual turnover in the annual return to be filed for the relevant year under sub-Rule (2) of Rule 22.

(2A) Any works contractor other than a contractor executing Government works, opting to pay tax as per sub - clause (ii) to clause (a) of section 8, shall pay tax at the scheduled rates, on the purchase value of goods excluding freight and gross profit element, consigned into the State on stock transfer or purchased from outside the State, along with the returns due for the quarter in which such purchases or stock transfers were made.

(2B) The quarterly statement prescribed in fifth proviso to sub-section (5) of section 6 shall be in Form No.10AA. In case of such dealers paying tax under that proviso,,if in any of the quarter during the current financial year, if the total turnover of a dealer reaches Rupees twenty lakhs or above, the dealer shall pay tax as if he is a regular presumptive dealer on such turnover exceeding rupees twenty lakhs or above. The dealer shall file Form No.10A from the quarter onwards when his total turnover attains rupees twenty lakhs in addition to the lump sum amount due for the quarter. The dealer shall file returns in Form No.10A from the quarter onwards when his total turnover exceeds rupees twenty lakhs.

(3) All the provisions of sub-rules (2) to (8) of Rule 22 shall, with necessary changes, apply to a dealer filing such quarterly return.