Time period for mvat return, liability less than 10 lakhs

A person is registered for first time in Maharashtra as VAT dealer. Please let me know the following

1) I understand that, for the first year he will be required to file six monthly return. Please confirm.

2) For subsequent years if his total tax payable (before Input Tax Credit) is more than Rs 10 lakhs, but tax payable (after Input Tax Credit) is less than zero (i.e. ITC is more than Tax payable). What is the time period for filing of returns in subsequent years.