Section 24(1) in Tripura Value Added Tax Act, 2004
(1)Every registered dealer shall furnish return in such form for such period, by such dates and to such authority, as may be prescribed:Provided that the Commissioner may, subject to such conditions and restrictions as may be prescribed, exempt any such dealer or class of dealers from furnishing such returns or allow any such dealer -(a)to furnish them for such different periods; or(b)to furnish a consolidated return relating to all or any of the places of business of the dealer in the State of Tripura for the said period or for such different periods and to such authority, as he may direct.
