Returns under rule 34, rule 34A, rule 34AA and rule 35 for any quarter, year or month, or part of such quarter, year or month, as the case may be, shall be furnished along with the receipted challan or challans showing payment of net tax or any other tax, late fee as referred to in sub-section (2) of section 32 and interest in accordance with such return in the manner as provided in the in PART-III of this Chapter:

Provided that where a dealer furnishes quarterly return and has already submitted challans indicating payment in respect of first two months of the quarter of a year where quarterly returns are required to be furnished, he shall submit photocopies of such challans along with the return.

Provided further that where the payment has been made electronically in the manner referred to in sub-rule (5) of rule 43, notwithstanding anything contained in this rule, the return shall be furnished along with the receipt obtained on payment of net tax or any other tax, late fee as referred to in sub-section (2) of section 32 and interest electronically through the concerned web sites of such banks as referred to in sub-rule (5) of rule 43.

Provided also that where a dealer furnishes annual return and has already submitted challans indicating the payments in respect of the first three quarters of a year, he shall submit photocopies of such challans along with the return.