28. Annual return. -

(1) Every registered dealer shall submit an annual return in Form VAT-5 giving detailed information in respect of gross purchases including exempt and non-creditable purchases separately, gross sales including export sales, inter-State sales and consignment transfers separately, total tax due, including interest and penalty less tax credit during the year and tax payable and paid showing treasury voucher numbers. The annual return shall be furnished within two months of the close of the year to which it relates.

(2) Where a dealer, casual dealer or any other person upon whom a duty or liability has been cast to file return under the Act fails to file return as required without sufficient cause, the appropriate assessing authority shall serve on him a notice in Form VAT-6 calling upon him to show cause by such date ordinarily not less than ten days, why a penalty should not be imposed upon him, and shall decide the case after considering objections filed or submissions made, if any, before him.