GST Returns

(1) A registered person shall, in respect of supplies made by him, account for and pay tax for each tax period or part thereof during which the person is registered. (2) Every person shall, within the time required by this section, furnish to the Commissioner a GST return, in a form approved by the Commissioner and signed by the person, relating to the tax period during which he was a registered (3) A GST return shall be furnished to the Commissioner at the address specified on the form– (a) within fifteen days after the end of the tax period to which it relates; or 50 (b) where the person ceases to be registered during a tax period, within fourteen days after the person ceases to be registered, or within such further time as the Commissioner may, in writing allow. (4) A GST return shall not be considered to be furnished until it is received at the address referred to in sub-section (3). (5) A form approved by the Commissioner for the purposes of sub-section (2) shall include particulars of the amount of tax payable, or the refund due, in respect of the tax period concerned, the registered person’s TIN, and may include such other particulars as the Commissioner sees it, which may differ according to the circumstances in which the form is to be used. (6) The amount specified in a GST return as being the amount of tax payable, or the amount of the refund due, in respect of a tax period shall be calculated in accordance with section 31. (7) Repealed.