Amendment status not verified — confirm the current text below against the official source.
(l ) Every registered person, otherthon on lnput Service Distributor or o non-resident toxoble person or o person poying tox under the provisions of sedion l0 or sedion 51 or section 52 sholl, ior every colendor month or port thereof, furnish, in such form ond monner os moy be prescribed, o return, Furnishing d returns. r60 electronicolly, of inword ond outword supplies of goods or services or both, input tox credit ovoiled, tox poyoble, tox poid ond such other porticulors os moy be prescribed on or before the twentieth doy of the month succeeding such colendor month or port thereof. (2) A registered person poying tox under the provisions of sedion l0 sholl, for eoch quorter or port thereof, furnish, in such form ond monner os moy be prescribed, o return, electronicolly, of turnover in the Stote, inword supplies of goods or services or both, tox poyoble ond tox poid within eighteen doys ofter the end of such quorter. (3) Every registered person required to deduct tox ot source under the provisions of section 5l sholl furnish, in such form ond monner os moy be prescribed, o return, electronicolly, for the month in which such dedudions hove been mode within ten doys ofter the end of such month. (4) Every toxoble person registered os on lnput Service Distributor sholl, for every colendor month or port thereof, lurnish, in such form ond monner os moy be prescribed, o return, electronicolly, within thirteen doys ofter the end of such month. (5) Every registered non-resident toxoble person sholl, lor every colendor month or port thereof, furnish, in such form ond monner t6l os moy be prescribed, o return, electronicolly, within twenty doys ofter the end of o colendor month orwithin seven doys ofter the lost doy ol the period of registrotion specified under sub-section (l ) of section 27, whichever is eorlier. (6) The Commissioner moy, for reosons to be recorded in writing, by notificotion, extend the time limit for furnishing the returns under this section for such closs of registered persons os moy be specified therein: Provided thot ony extension of time limits notified by the Commissioner of centroltox sholl be deemed to be notified by the Commissioner. (7) Every registered person, who is required to furnish o return under sub-section (l ) or sub-section (2) or sub-section (3) or sub-section (5), sholl poy to the Government the tox due os per such return not loter thon the lost dote on which he is required to furnish such return. (8) Every registered person who is required to furnish o return under sub-section (l ) or sub-section (2) shollfurnish o return for every tox period whether or not ony supplies of goods or seryices or both hove been mode during such tox period. (9) Subiect to the provisions of sections 37 ond 38, if ony registered person ofter furnishing o return under sub-section (l )or sub-seaion (2) sub-sedion (3) or sub-section (4) or sub-section (5) t62 discovers ony omission or incorred porticulors therein, other thon os o result of scrutiny, oudit, inspection or enforcement odivity by the tox outhorities, he sholl rectify such omission or incorrect porticulors in the return to be furnished for the month or quorter during which such omission or incorrect porticulors ore noticed, subiect to poyment of interest under this Act: Provided thot no such recti- ficotion of ony omission or incorrect porticulors sholl be ollowed ofter the due dote for {urnishinq of return for the month of September or second quorter following the end of the finonciol yeor, or the octuol dote of lurnishing of relevont onnuol return. whichever is eorlier. (10) A registered person sholl notbe ollowed to furnish o return {or o tox period if the return for ony of the previous tox periods hos not been furnished by him.