Section 20 in Punjab General Sales Tax Rules, 1949
20. Furnishing of return by registered dealers in form ST. VIII. :.
- Every registered dealer shall furnish returns in Form ST VIII quarterly within [thirty days from the expiry of each quarter, if the amount of tax due as per return is deposited in cash into the Government Treasury, and within twenty days from the expiry of each quarter, if the amount of tax due is paid through cheque or bank draft] [Substituted by GSR. 81/P.A.46/48/S.27/Amd(72)/92 dated 13.11.1992.]:[Provided that a registered dealer dealing exclusively in goods liable to tax at the first stage of sale and who has paid tax on the purchase of such goods within the State of Punjab shall furnish return in form ST VIII annually within thirty days of the expiry of each year] [Proviso added by GSR. 57/P.A.46/48/S.27/Amd/79 dated 3.5.1979.]:[Provided further that a registered dealer whose gross turnover does not exceed two lacs rupees in a year shall furnish return in form ST VIII (in pink colour) annually within thirty days of the expiry of each year] [Second proviso to Rule 20 added by G.S.R. 16/P.A.46/48/S.47/Amd(45)/84 dated 6.2.1984.].
