(1) The registered person shall submit the tax statement for the one month tax period according to Bikram to the relevant tax officer in the format as per schedule-10 within twenty five days from the date of expiry of that period. ……………
(2) Notwithstanding anything contained in sub-rule (1), if a registered person makes an application to the tax officer to maintain a separate tax period instead of the tax period mentioned in sub-rule (1) because a registered person has kept his accounts in the computer system, the tax officer shall examine and deem appropriate such registration A separate tax period can be established according to the needs of the individual.
(3) …………….
(3a) .....
(3B) Printing, electronic, printing and electronic publishing or broadcasting houses and taxpayers who have annual turnover of up to one crore rupees, if the department wishes. Details. The submission period can be fixed quarterly.
(4) A registered person who maintains a tax period of less than or more than one month shall submit the tax statement for that period to the tax officer within twenty-five days from the date of expiry of that period in the format as per schedule-10.
(5) When submitting the tax return for the first time, the registered person shall consider the remaining period of the tax period as the tax period and submit the tax return for the same period.