Quarterly return for registered dealers requires detailed invoice and credit-document information plus authorised signature. Rule 9 quarterly return for first-stage/second-stage dealers and registered importers must list name, excise registration number, address and invoice particulars (invoice no./date, goods description, tariff heading, quantity, duty amount), with focus on the main item attracting maximum duty. It must also record particulars of documents enabling credit (invoice/bill of entry no. and date, name/address of manufacturer/importer or dealer-importer may indicate 'Self'-description, tariff heading, duty amount) and be signed with place, date, printed name and designation of the authorised signatory.