(1)A return to be filed by a registered dealer under section 24 of the Act, other than those opted for composition of tax under section 7 of the Act, shall be in Form VAT-III and it shall be filed within 30 days from the end of quarter.[Provided that the Commissioner may, for better compliance of the tax returns, by order, direct that the returns be accepted beyond said 30 days but not later than 60 days, from the end of quarter without payment of penalty, as special cases.] [Inserted vide Sixth Amendment Rules, 2008 published in the Official Gazette, Series I No. 39 dated 31-12-2008(EO).].
