Query on vat return forms

My query is that whenever a dealer files a VAT return, then is it that the dealer has to file monthly/Quarterly AND annually basis returns or is it that the dealer has to file monthly/Quarterly/ Annually based returns.??? is Annual Return mandatorily to be filed by all the dealers irrespective of whether they are filing monthly/quarterly return???? this is in context with the VAT provisions in general and no state in Particular... Kindly reply ASAP.

Regards.