37. Return in respect of the period from the date of liability to the date immediately before the date of order granting registration. –

Where a certificate of registration is issued to the dealer under sub-rule (1) of rule 18 and the date of liability to pay tax by such dealer precedes the date of order granting such certificate of registration, the dealer, after being registered, shall, within twenty-one days from the date of order, furnish all the returns under sub-rule (1) or (6) of rule 34 along with receipted challan or crossed demand draft or banker' cheque evidencing payment of tax payable by such dealer according to such returns for the period, comprising the tax period or tax periods or any part thereof, as the case may be, commencing from the date of liability to pay tax to the date immediately preceding the date of order granting registration.