Dealers’ periodic returns (Section 26)

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....urnished by the dealer within twenty eight days from the end of the tax period. On submitting of Form DVAT-56, the Commissioner shall issue the acknowledgement with signature and stamp on one copy of the said Form; PROVIDED that a dealer who has been registered for the first time under the Act shall furnish the return(s), the date of furnishing of which has already expired on the date of grant of registration certificate, within seven days from the date of such grant; PROVIDED FURTHER that where the dealer fails to submit Form DVAT-56 and/or to obtain the acknowledgment, it shall be construed that no return has been furnished by the dealer for that tax period; PROVIDED ALSO that the Commissioner, by an order, may exempt a dealer or class....

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....as he would have done if the registration was not so cancelled.] ------------------------------------------ Notes:- 1. Substituted vide Ntf. No. F.3(27)/Fin(Rev-I)/2011-12/DSIII/353 Dated: April 25, 2012 before it was read as:-"A return under sub-rule (1) and sub-rule (2) shall be accompanied by proof of payment of tax, interest or any other sum in Form DVAT-20 and documents as may be specified in the return. Such return shall be furnished within- (a) seventy five days from the end of the dealer's tax period by the dealers having tax period of one year; (b) forty five days from the end of the dealer's tax period by the dealers having tax period of six months; (c) twenty eight days from the end of the dealer's tax period by....