7.    Return-cum-Chalan.

(1) Every importer liable to pay tax under the act shall furnish a return-cum-chalan in Form ‘4’ to the concerned assessing authority within whose jurisdiction the specified goods are brought for consumption, use or sale therein.

(2)   An importer, -

(a)   who is not registered importer, shall furnish return-cum-chalan, under sub-rule (1), within thirty days from the entry of specified goods into local area; and

(b)   who is a registered importer, shall furnish return-cum-chalan, under sub-rule (1), within twenty five days immediately succeeding the month for which return-cum-chalan is required to be furnished.

(3)   An importer may furnish revised return-cum-chalan, in Form ‘4’, within 3 months from the date prescribed for submission of the original return.