(1)Every dealer whose output tax liability per annum is rupees twenty five lakhs or more and every wholesale dealer, distributor, and dealers holding van sale permit shall file the returns as well as purchase and sale lists electronically.

(2) The dealers liable to file returns as per sub rule (1) shall apply to the concerned Deputy Commissioners and get their password etc for enabling to enter in the KVATIS for filing such returns.

(3)The dealer may enter the different data in accordance with the instructions available in the KVATIS in this regard. After uploading the data the dealer shall take a printout of the return with enclosures and file the same before the assessing authorities with the instrument for payment of tax.

(4) The assessing authority shall approve the entries made by the dealer after which the return will be registered in KVATIS.

(5) The dealer may if necessary modify the entries before approving the same by the assessing authorities:

Provided that wholesale dealers, distributors and dealers holding van sale permit who are not holding registration under Central Sales Tax Act, 1956 whose turnover per annum is less than fifty lakhs and those holding registration under Central Sales Tax Act, 1956 having turnover less than twenty five lakhs per annum need not file returns as per this rule.