Returns

Returns

1. (1) Every manufacturer, registered stockist or importer who is liable to pay tax under this Act shall furnish a return in such form, for such period and by such dates as may be prescribed.
2. (2) If any person having furnished a return under sub-section (1), discovers any omission or wrong statement therein, he may furnish a revised return at any time before the expiry of the period prescribed for the assessment of tax for that period.
3. (3) Every return furnished under sub-section
4. (1) or
5. (2) shall be accompanied by such documents as may be prescribed and shall be verified in the prescribed manner.