Payment of tax and returns

(1) Tax payable under this Act shall be paid in the manner hereinafter provided and at such intervals as may be prescribed. (2) Such dealers as may be required so to do by the assessing authority, by notice served in the prescribed manner, and every registered dealer shall furnish such returns to the assessing authority by such dates as may be prescribed. (3) Before any registered dealer furnishes the returns required by sub-section (2), he shall, in the prescribed manner, pay into a Government Treasury or the Reserve Bank of India the full amount of tax due from him under this Act according to such returns, and shall furnish along with the returns, a receipt from such Treasury or Bank showing the payment of such amount. (4) If any dealer discovers any omission or other error in any return furnished by him, he may, at any time before the date prescribed for submission of the next return by him, furnish a revised return, and if the revised return shows a greater amount of tax as due than was shown in the original return, it shall be accompanied by a receipt showing payment of the extra amount in the manner provided in sub-section (3).