Rule 43

(1) Every casual trader shall submit to the jurisdictional Local Vat Officer or VAT Sub-officer, a monthly return in Form VAT 100 along with proof of full payment of tax due, within ten days after the end of any month.

(2) Where a casual trader stops his occasional transactions during the course of a month he shall submit to the jurisdictional Local VAT Officer or VAT Sub-officer, a monthly return in Form VAT 100 along with proof of full payment of tax due, within seven days of the completion of the last transaction.

(3) Where a casual trader conducts occasional transaction or transactions of a business nature in the area under the jurisdiction of Local VAT Officer or VAT Sub-officer and leaves such jurisdiction, he shall before leaving and immediately following the closure of the said transaction submit to the Local VAT Officer or VAT Sub-officer concerned a final return in Form VAT 115 along with proof of full payment of tax due.