Section 40(1) in Himachal Pradesh Value Added Tax Rules, 2005
(1)Subject to the provisions of sub-rule (2), every registered dealer shall furnish self-assessed return in Form VAT-XV quarterly within thirty days from the expiry of each quarter of a financial year:Provided that every registered dealer whose gross turnover during the preceding financial year was rupees five crores or more shall furnish the return monthly within thirty days from the expiry of each month of a financial year.
