Amendment status not verified — confirm the current text below against the official source.
Periodical payment of tax and furnishing of returns (1) Dealers' returns: Every dealer who is liable to pay tax under this Act shall furnish Commissioner with such returns for each tax period, by such dates as may be prescribed and in the prescribed form. (2) lmporters' returns: Every importer shall furnish the Commissioner with such returns for each import liable to tax under section 3 by such dates as may be prescribed and in the prescribed form. (3) Exception returns : Every transporter, importer, operator of an Approved Warehouse or other person who is liable to pay a penalty under section 26 shall furnish the Commissioner with a return in the prescribed form within 7 days of the occurrence of the event triggering the liability to pay the penalty.