As per Assam Vat rule 17(5)
Every dealer as mentioned in sub-rule (1) and sub-rule (2) in addition to the tax returns furnished, shall submit an annual return in Form-14 within two months after the close of the year to which the return relates:
Provided that in case of a dealer who is liable to produce a Certificate of Audit of Accounts by a Chartered Accountant under section 62, the annual return shall be submitted within seven months from the end of the year to which the return relates.
Every registered dealer and every dealer liable to pay tax shall furnish a correct and complete tax return in such form for such period, by such dates and to such authority, as may be prescribed:
Provided that different periods may be prescribed for different classes of dealers for the purpose of filing tax return.
(2) Every registered dealer and every dealer liable to pay tax shall furnish, in addition to the tax return, if any, furnished under subsection (1), a correct and complete annual return in the prescribed form within such time as may be prescribed.