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Why has it been made mandatory to save quarterly returns to generate annual returns?
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https://help.tallysolutions.com/docs/te9rel60/Tax_India/VAT/VAT_Save_Qrtrly_Return_for_Annual_Return.htm

Why has it been made mandatory to save quarterly returns to generate annual returns?

Transaction values from the period for which returns are not saved are not included in annual returns. Hence, monthy/quarterly returns have to be saved to be included in annual returns.