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Sales Tax Act, 1990
Chapter-V BOOK KEEPING AND INVOICING REQUIREMENTS
From: 2024-07-01 - To: 0000-00-00 1[26. 2[***] Return.- (1) Every registered person 3[...] shall furnish not later than the due date a true 4[, complete] and correct return in the prescribed form to a designated bank 5[or any other office] specified by the Board, indicating the purchases and the supplies made during a tax period, the tax due and paid and such other information, as may be prescribed 6[;] 7[Provided that the Board may, by notification in the official Gazette, require any person or class of persons to submit return on quarterly basis: Provided further that the Board may, by notification in the official Gazette, require any person or class of persons to submit such return as may be prescribed annually in addition to the monthly return or quarterly return: Provided also that the return filed electronically on the web or any magnetic media or any other computer readable media as may be specified by the Board shall also be deemed to be a return for the purpose of sub-section (1) and the Board may, by notification in the official Gazette, make rules for determining eligibility of the data of such returns and e- intermediaries who will digitize the data of such returns and transmit the same electronically under their digital signatures.] 8[(2)***] 9[(2A) The officer of Inland Revenue may, by notice in writing, require any person who, in his opinion, is required to file a return under this section for a tax period or tax periods but who has failed to do so, to furnish the return or returns within fifteen days from the date of service of such notice or such longer or shorter period as may be specified in such notice or as the officer of Inland Revenue may allow: Provided that the notice under this sub-section shall only be issued within fifteen years from the end of the financial year in which the return was to be filed, in cases of tax fraud and five years in all other cases.] 10[(3) A registered person may, subject to approval of the 11[Commissioner Inland Revenue] having jurisdiction, file a revised return within 12[one hundred and twenty] days of the filing of return under sub-section (1) or, as the case may be, sub-section (2), 13[or under clause (a)…
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