21. Special provisions for return in certain cases.

(1) In case of a dealer who is deemed to have been registered under section 23, the first return to be furnished by such dealer shall be for a tax period commencing on the appointed day.
(2) Where a dealer has been issued a certificate of registration under section 22 or if a dealer becomes liable to pay tax under section 3 subsequent to any day after the appointed day and if he has applied for registration within the period specified in rule 5, then first return to be furnished by such dealer shall be for the period commencing from the date of registration under section 21 or 22 and ending on the last day of the tax period applicable to such dealer and thereafter furnish the returns as per the provisions of rule 19.
(3) Where a dealer has become liable to pay tax under section 3 or under sub-section (5) of section 57 and has not applied for registration within the period specified in rule 5, then, -
(a) the first return to be furnished by such dealer shall be from the date he becomes liable to pay tax and ending on the date of effect of certificate of registration,
(b) the return to be furnished thereafter shall be for the period from the date of effect of the registration to the end of the tax period applicable to the dealer and subsequent returns to be furnished thereafter shall be as per provisions of rule 19
(4) (a) Where the business carried on by a registered dealer is discontinued or transferred, then the last monthly or quarterly return or, as the case may be, annual return shall be for the period beginning with the last month or, as the case may be, the quarter or year and ending with the date of discontinuance or transfer of the business; and such returns shall be furnished within twenty-two days from the date of the discontinuance or transfer of the business.
(b) Where the registration of any dealer is cancelled on the ground referred to in sub-section (5) of section 27, then the last monthly or, as the case may be, quarterly return shall be for the period beginning with the month or, as the case may be, quarter and ending with the date on which the cancellation of registration takes effect; and such return shall be furnished within twenty-two days from the date of cancellation of registration or within twenty-two days from the end of the month or quarter to which such return relates, whichever is earlier.