Section 23(13) in Uttaranchal Value Added Tax Act, 2005
(13)Every dealer liable to pay tax under this Act, including a dealer who has carried on business during part of any assessment year shall submit to Assessing Authority in addition to the returns for the tax periods filed, an annual return of turnover of purchases and sales in prescribed from, in the prescribed manner and within the prescribed time along with such other details and documents as may be prescribed.
