Every dealer shall file dvat returns in form 16 and central sales tax return on quarterly basis through e-filing online portal within 25th of the following month ending quarter, unless extended via notice in an official gazette. A hard copy of acknowledgement of e-filing i.e. Dvat-56, shall be submitted to the department within 28th of the following month ending quarter unless extended via notice in an official gazette. Any delay in e-filing and hard copy filing shall atract a penalty of rs.1, 000- per day(being rs.500- under dvat act and rs.500- under cst act). Moreover the dealer is also required to file stock statement in form stock-1, reconciliation statement of declaration forms in form-9, dp-1, amendments in form dvat-07, etc. On an annual basis.