Section 7A(1) in The Central Sales Tax (Orissa) Rules, 1957
(1)Every registered dealer filing return under rule 7 shall, in respect of transactions in each quarter,furnish to the assessing authority statements in Form A, B, C, D, E and F showing particulars of transactions under Sections 3, 5, 6, 6A and 8 of the Act alongwith the Declaration Forms and Certificates in support of such transactions relating to that quarter, within three months after the end of such quarter.
