Section 21 in Tamil Nadu Value Added Tax Act, 2006
21. Filing of returns.
- Every dealer, liable to pay tax under this Act, shall file return, in the prescribed form showing . the total and taxable turnover within the prescribed period in the prescribed manner, along with proof of payment of tax. The tax under this section shall become due without any notice of demand to the dealer on the date of receipt of the return or on the last date of the period for filing return as prescribed,
