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.