Monthly dealer( Last year gto 5 crore or above) 28th of next month qtrly dealer/ new daler (last year gto above 50 lacs but below 5 crore) 28 th of next qtr. half yearly dealer ( last year gto is more than 10 lac and equal to and less than 50 lac) with in 45 days of the half year for others-with in 75 days of yearend