9. Filing of return.-

(1) Every licensee or person other than licensee registered under section 6 of this Act shall furnish return(s), for such period, in such form and manner with such late fee for delayed furnishing of return, as may be prescribed. (2) Every licensee or person other than licensee, shall not be allowed to furnish such return for a period, if- (a) such return for any of the previous period has not been furnished by him; or (b) any amount of electricity duty payable by him for any period has not been paid within the prescribed time. (3) Where any licensee or person other than licensee after furnishing return under sub-section (1) discovers any omission or incorrect particulars therein, other than as a result of assessment or enforcement activity by the Commissioner or any other officer, he shall rectify electronically on the portal such omission or incorrect particulars by furnishing revised return within such time as may be prescribed. (4) Any licensee or person other than licensee may be required by a notice to do so by an officer authorized by the Commissioner in this behalf, to furnish return for such period in such form and manner and within such time as may be prescribed. (5) Notwithstanding anything contained in sub-section (1), where the Commissioner is of the opinion that it is expedient in the public interest so to do may by a notification in the Official Gazette extend the date of furnishing of the return(s) or may dispense with the requirement of filing any or all the returns.