Section 15 in Tamil Nadu Tax on Consumption or Sale of Electricity Rules, 2003
15. Submission of returns.
(1)The following monthly returns shall be submitted in duplicate, one copy to the Director and another to the Inspecting Officer, before fifteenth day of the month next after that following the month to which the return relates namely:(i)The return in Form C-l for sale of electricity, tax chargeable thereon, by licensee other than captive generating plant(ii)A return in Form C-2 for own consumption of electricity by captive generating plant or non-licensee(iii)A return in Form C-3 for sale of surplus electricity and tax chargeable thereon by captive generating plant.(2)The following monthly returns shall be submitted by the licensee including the owner of the captive generating plant(i)A return in Form D-l by licensee other than owner of the captive generating plant; and(ii)A return in Form D-2 by the owner of the captive generating plant containing the names and addresses of the consumers who have made default payment of tax and the amount of tax which the licensee has been unable to recover from such consumers.Provided that in the case of any licensee, the State Government may, by special order, modify the Forms C and D in which the above particulars shall be furnished in such manner as may be considered suitable to meet the special conditions, if any arises.
