KGST Rules 10Chapter IV · Incidence and Levy of Tax, Assessment, Collection and Penalty

Section 10 · Returns to be submitted by the Head office

(1)

in the case of dealers having more than one place of business, all returns prescribed by these rules shall be submitted by the Head Office In the State and shall Included the total turnover of all branches of the business in the State.

(2)

Each branch shall also-

(a)

submit to the concerned assessing authority of the area in which it is situated on or before the first day of May in every year a return of the turnover of the branch in 62Form No.9 on or before the twenty-fifth day of every month a return of the turnover of the branch in Form 9,and

(b)

intimate to such authority, the fact that the return of turnover of its business is included in the return submitted by its head office and specify the name and address of such Head Office.

(3)

for the purposes of determining whether a dealer is liable to pay the tax under Section 5, the total turnover of all his places of business in the State shall be taken into consideration.

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