File kvat nil returns

Hello Experts,

We received our VAT registration on Nov 15th. Since then, we have not made any sales at all. However, we initiated some imports between Nov 15 and Nov 20. The goods landed in India the last week of November and were Customs cleared in December.

My questions:

1. Do I have to declare the imports while filing VAT returns for November? Or, can I wait till December returns?
2. Also, what value do I assign for the imports - the actual amount we paid or the value assessed by Customs for the shipments (inclusive of basic, CVD, cess, etc).

Thanks in advance for your assistance.

Arun