(3)A registered dealer having more than one place of business in the State shall furnish a consolidated quarterly return in Form 10 for all the places of business and also returns in the same form separately for each of such places of business in the State within the period specified in sub-rule (2). Each consolidated return shall be accompanied by a Challan in Form 26 or [e-Receipt] [Substituted for 'e-Challan' by Notification No. F-A-5-7-2006-1-V (40), dated 14-6-2006.] in Form 26-A in proof of the payment of tax payable according to such consolidated quarterly return.
