Section 21(5) in Uttarakhand Value Added Tax Rules, 2005
(5)Every dealer or person liable to tax or liable to deduct tax at source under the provisions of Section 35 of the Act, shall submit to the assessing authority periodical returns and annual return in the manner prescribed in rule 11.Provided that a dealer or a person who ceases to carry on business during the course of a financial year, shall file the final return in form IV (A) (amended) for the period of his business during the relevant year within 60 days from the date of cessation of business;
