E-filing of Returns for the following class of Dealers made compulsory –
* the registered dealers whose tax liability during the previous year had exceeded Rs. one lakh, shall in respect of the period starting on or after 1st July 2008;
* the registered dealers whose entitlement for refund during the previous year had exceed Rs. Ten lakh, shall in respect of the period starting on or after 1st July 2008;
* the registered dealers whose entitlement for refund during the previous year had exceeded Rs. one crore, shall in respect of the period starting on or after 1st September 2008
Notification No. VAT/AMD-1007/ IB/Adm-6 dated 30.08.2008
