10. Amendment of section 21 of the principal enactment

Official English translation. Where it differs from the Sinhala or Tamil text, the Act itself says which text prevails.

Section 21 of the principal enactment as last amended by the Value Added Tax (Amendment) Act, No.14 of 2007 is hereby amended in subsection (1) thereof, by the substitution for all the words commencing from “(1) Every registered person shall” to the words “to be set out in such form:” of the following:—

“(1) Every registered person shall furnish to the

Commissioner-General –

(a)

for any taxable period ending prior to January 1,

2013, not later than the twentieth day of the month after the expiry of each taxable period ;

(b)

for any taxable period commencing on or after

January 1, 2013 not later than the last day of the month after the expiry of each taxable period

Act, No. 17 of 2013

a return either in writing or by electronic means of his supplies during that taxable period. Every such return shall be in the specified form and shall contain all such particulars as may be required to be set out in such form.”.

Read on from s 11