(1)Every registered dealer shall furnish returns in such form, for such period, by such dates and to such authority, as may be prescribed:Provided that the Commissioner may, subject to such conditions and restrictions as may be prescribed, exempt any such dealer or class of dealers from furnishing such returns or require any such dealer to furnish-(a)Returns for such different periods; or(b)Separate return for each or any branch or place of business inside the State, where such registered dealer has more than one branch or place of business in the State.
