Period of filing returns

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Full Text of the Document

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....mit returns under the general sales tax law of the appropriate State: Provided that in relation to a dealer who is not liable to submit returns under the General Sales Tax Law of the appropriate State, the period of turnover shall be a quarter ending on the 30th June, 30th September, 31st December and 31st March, as the case may be, in a financial year. (2) 1[***] ------------------------ Note....