15. Furnishing of returns

(a) The annual return as required by section 7 shall be in Form ST-12 and shall be accompanied by copies of Manufacturing Account, Trading Account, Profit and Loss Account and Balance Sheet, if any, provided that a dealer having a taxable turnover not exceeding rupees one Lac may in lieu of the aforesaid documents furnish with the return the following documents:-

(i) Inventory of goods with full particulars thereof and the capital invested in the business at the commencement and close of the year.

(ii) Statement of goods manufactured, if any, with full particular thereof;

Provided further that the Commissioner may relax the requirements of furnishing the documents under this rule in the case of any class of dealers by an order in writing.

(b) The quarterly return shall be in Form ST-13.

(c) The Assessing Authority may at any time in the course of assessment year, serve on a dealer, other than the registered dealer, a notice in Form ST-14 requiring him to furnish a return in Form ST-12 or ST-13 within a period of 30 days from the service of notice, provided that notice in Form-14 may be served on a dealer other than a registered dealer during the currency of accounting year for purpose of provisional assessment under sub-section (18) of section 7 of the Act requiring him to furnish return in Form ST-13 within a period of 15 days from service of notice provided that if the circumstances so warrant, the assessing authority may after recording the reason in writing require such return to be filed within a period of less than 15 days.