Dealers' periodic returns: electronic filing with verification and required payment proof ensures compliance and acknowledgment. Dealers must electronically file periodic returns in Forms DVAT-16 or DVAT-17 and submit Return Verification in Form DVAT-56; verification must be accompanied by proof of payment in Form DVAT-20, TDS certificates, CC-01 and other documents specified. The Commissioner may exempt or require digital signatures, and newly registered dealers or those whose registration is restored must furnish outstanding returns within prescribed short timeframes, depositing tax due; failure to submit Form DVAT-56 and obtain acknowledgement amounts to non-furnishing of the return.