Amendment of section 31

After section 31 of the Principal Act, the following section shall be inserted, namely:— (1) for sub-sections (1) and (2), the following sub-sections shall be substituted, namely:— ‘ (2) A registered Person paying tax under the provisions of section 10, shall, for each financial year or part thereof, furnish a return, electronically, of turnover in the State, inward supplies of goods or services or both, tax payable, tax paid and such other particulars in such form and manner, and within such time, as may be Prescribed.”’.