• Varun | Naresh

Tax Period and Tax Return

Article 35 states that

The Authority shall prescribe a Period for which the taxable person shall pay the tax and file returns, and such period shall not less than a month. The Start and end of Tax Period may differ for each Taxable Person.

Article 36 Submission of Tax Returns

The Taxable person must submit Tax Return for each period as aforesaid declaring all supplies and receipts , calculate tax and pay accordingly during such period through the Tax Return form prepared by Authority within one month from the end of such tax period.

The Taxable Person shall submit his Tax Return even if he has not supplied and goods or services. In other words, a nil return shall be filed even though there are no supplies during such period.

If the Tax Payer does not submit his return within due date specified upon, the Authority shall levy penalties.


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