20. Submission of annual returns under section 33.

(1) Every registered dealer shall furnish annual return by way of self assessment to the Commercial Tax Officer within whose jurisdiction his chief place of business as mentioned in certificate of registration is situated. The annual return duly signed by the registered dealer or a person authorized by him shall be furnished within three months from the end of the year to which the annual return relates.
Provided that the dealer furnishing return under sub-rule (3C) of rule 19 shall furnish the annual return on or before 31st December immediately succeeding the year to which the annual return relates.
Provided further that the registered dealer required to submit the audit report in accordance with the provisions of sub-rule (2) of rule 44 shall furnish the annual return within nine months from the end of the year to which the annual return relates.
(2) Every registered dealer, except the registered dealer referred to in sub-rule (3) shall furnish annual return in Form 205 along with Form 205A.
(3) Every registered dealer to whom the Commissioner has granted permission under sub-section (1) of section  14A read with clause (bb) of sub-rule (8) of rule 28, 14B, 14C or 14D   to pay lump sum tax shall furnish annual return in Form 202.
(4) The registered dealer referred to in sub-rule (4) of rule 19 shall also furnish annual return in Form 203 or Form 204, as the case may be.
(4A) (a) Every registered dealer referred  to in subrule (4AA)  of rule 19 shall furnish annual return  in  Form 203B   and Form 204, as the case may be .
(b) The commissioner  may  by the way of public  circular  specify  the statements to be submitted  by the dealer  for the purpose  of tax  incentives availed  by the dealer  under  any of the incentive schemes.
(5) The registered dealer, where total turnover exceeds rupees one crore, shall furnish the annual return by way of up-loading on the website within three months from the end of the year to which the annual return relates.
(6) The registered dealer, where total turnover exceeds rupees one crore, shall furnish annual accounts containing Trading Account, Profit and Loss Account and the Balance Sheet to the Commercial Tax Officer within whose jurisdiction his chief place of business is situated along with uploading on the website within six months from the end of the year to which the annual return relates.