Declaration requirements under registration and turnover rules: quarterly and delivery-based filings with permitted delayed submission by authority.
A single declaration may cover all sales between the same two dealers within a financial quarter; deliveries spread over different quarters or financial years require separate declarations for goods delivered in each quarter. Declarations in Form C or Form F and certificates in Form E I or Form E II must be furnished to the prescribed authority within three months after the end of the period to which they relate, but the authority may allow late filing if satisfied there was sufficient cause.