Section 16(3) in Assam General Sales Tax Act, 1993
(3)Every registered dealer and every dealer who may be required so to do by the Assessing Officer by notice issued in the prescribed manner shall furnish in addition to the statement or statements if any furnished under sub-section (2) an annual return in the prescribed form accompanied by such statement as may be prescribed within such time as may be prescribed.Provided that the State Government may be rules framed in this behalf require any dealer or class or classes of dealer to file apart from the annual return, a quarterly return in such form, in such manner and within such time limit as may be prescribed.
