Periodic returns requirement: dealers must file Form-1 for each tax period and obtain an acknowledgement receipt. Dealers liable to pay tax must file a Form-1 return for each tax period as determined under the rules, delivered to the Commissioner according to the prescribed manner and timing under the Value Added Tax framework. The Commissioner or an authorized person must issue an acknowledgement receipt (prescribed form) when the return is accompanied by Part-'C' of the receipted treasury challan, and subsequent notifications have specified the form of that receipt and reiterated the Commissioner's responsibility to issue it.