Terms to file cst return

As per Circular no.52t of 2007 

It is hereby clarified that

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IT IS BATTER TO FILE CST/GST RETURN TERIODICALLY FOR COMPLYING WITH THE PROVISIONS OF ACT EVEN THOUGH THERE IS NO TRANSACTION IN THAT PERIOD....

IN CASE OF INDIRECT TAX MATTER, WHEN ONCE YOU REGISTER UNDER CUSTOM, EXCISE, VAT/CST OR SERVICE TAX....... IT IS BATTER TO FILE RETURN REGULARLY EVEN THOUGH NO TRANSACTIONS CARRIED OUT.