Regulations

(1) The Minister may make regulations for the better carrying out of the provisions of this Act or for prescribing anything that needs to be prescribed. (2) Without prejudice to the generality of sub-section (1), such regulations may provide for80 (a) the collection of output tax in respect of taxable supplies made by retailers; (b) requiring registered persons to indicate in a conspicuous place that the price as shown on goods is inclusive of the tax; (c) refunding to the registered persons the GST paid on capital purchases made in the course or furtherance and for the purposes of any (d) prescribing the duties and functions of officers and other persons appointed or employed (e) prescribing the form of returns to be made, the particulars to be set forth therein, the persons by whom and the time when or within which such returns are to be made, and the forms of the assessments, notices, and other documents referred to in this Act or necessary in order to give effect thereto; (f) providing, where there is no provision in this Act or no sufficient provision in respect of any matter or thing necessary to give effect to this Act, in what manner and form the deficiency shall be supplied; (g) refunding to tourists and visitors the tax paid on gifts and souvenirs the value of which is in excess of five hundred dollars; (h) providing for such matters as are contemplated by or necessary for giving full effect to the provisions of this Act and for the due administration thereof; 81 (i) providing for the recording by the Department of the invoices to be issued by the registered (3) All regulations made by the Minister under this section, shall be subject to negative resolution. CAP. 278. CAP. 280. CAP. 54.