(2)Subject to the provisions of sub-rules (3), (4) and (5) every registered dealer other than a registered dealer who opts for composition of tax under Section 11 and every dealer whose registration certificate has been cancelled under clause (d) or clause (e) of sub-section (10) of Section 17 of the Act on or after the date of commencement of the Act shall furnish to the appropriate [Commercial Tax Officer or any other officer authorised by Commissioner in this behalf] [Substituted by Notification No. F-A-3-65-07-1-V (01), dated 3-1-2008.] for each quarter of a year a quarterly return in form 10 within thirty days from the date of expiry of the quarter to which the return relates. In the returns furnished, the dealer shall mention correctly the FIN of self and the dealers from whom the goods have been purchased. Every such return shall be accompanied by a Challan in Form 26 or [e-Receipt] [Substituted for 'e-Challan' by Notification No. 1-A-5-7-2006-1-V (40), dated 14-6-2006.] in Form 26-A in proof of the full payment of tax payable according to such return.
