Furnishing of return by dealer.

32. (1) Every dealer liable to pay tax under the Act of every other dealer, if so required by the Commissioner by a notice served in the prescribed manner, shall furnish such returns by such dates and to such authority as may be prescribed.

(2) Every dealer required by sub-section (1) to furnish a return shall, before furnishing such return, payable for amount of the net tax and interest, if any, payable according to such return, in the manner as provided in section 31 and shall furnish along with such return, a receipt from the appropriate Government Treasury referred to in that section showing the payment of such amount:

Provided that where a dealer is required by sub-section (1) to furnish return for any return period is unable to make payment of the full amount of the net tax or interest payable according to such return, such dealer shall furnish return without making payment of the full amount of the net tax or interest payable according to such return along with an application that using the reasons to the Commissioner for extension of time for making payment of the unpaid amount of net tax or interest payable upto the extended date of payment:

provided also that where a dealer, required to furnish return under subsection (1), has furnished a return beyond the prescribed date without making full payment of the net tax, interest and late fee payable according to such return, such dealer shall, except for the return period or periods as the State Govt. may be notification specify, be deemed to have delayed in furnishing that return and shall pay late fee up to the date of full payment of such net tax and interest , or upto the date of assessment under section 46 or section 48 in respect of such return period , whichever is earlier

(3) If any dealer who has furnished a return under sub-section (1), discovers any omission or error which is apparent and honest in nature in a return furnished by him under sub-section (1), he may 23 within six English calendar months beginning from the month immediately following the month in which the such return is due to be furnished, furnish a revised return; and if the revised return shows a greater amount of net tax, late fee as referred to in subsection (2) of section 32 or interest to be payable than what was shown in the original return, it shall be accompanied by a receipt showing payment of the extra amount or the amount of net tax, late fee as referred to in sub-section (2) of section 32 or interest payable thereon in the manner as provided in section 31;

provided that a revised return under this sub-section shall be furnished once only.

(4) Where it deduction of an amount is made under sub-section (1) of section 40 from the payment of any sum to a dealer for execution of the works contract, and such amount is deposited under sub-section (2) of tax section, the deduction of such amount shall be deemed to be a payment of tax by such dealer on the date of such deduction, and he shall furnish along with his return required under sub-section (1) of this section, in respect of such amount a copy of the certificate of deduction referred to in sub-section (3) of section 40, duly certified by such dealer, as a proof of such payment of tax:

Provided that the dealer shall be eligible to claim the amount deducted under sub-section (1) of section 40 as payment of tax in the tax period during which the certificate of deduction under sub-section (3) of section 40has been received

(5) A dealer liable to pay tax under sub-section (1) or sub-section (2), as the case may be, of section 10 but not yet registered, shall furnish return in respect of the return period starting on or from such appointed day and pay tax in accordance with the provisions of this Act.