(1)A registered dealer required to furnish quarterly returns under sub-rule (2) of Rule 21 may make an application to the Commissioner in Form 13 for grant of permission under the proviso to sub-section (1) of Section 18 to furnish an annual return. Such application shall be made within thirty days of the commencement of the year in relation to which the permission is sought and the Commissioner shall pass order on every such application before the expiry of the first quarter of the said year.
