8. 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 is hereby amended as follows:–

(1)

in subsection (1) of that section –

(a)

by the substitution for the words “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.” of the words “every such return shall be in the specified form containing all such particulars and relevant schedules as the

Commissioner-General may specify by

Order published in the Gazette.”;

(b)

by the insertion immediately after subsection (1) of that section, of the following new subsections:–

“(1A) Every registered person who furnishes a return of supplies which is not in such form and does not contain all such particulars with relevant schedules as are specified in subsection (1), shall be deemed for the purposes of this Act, not to have furnished a return on supplies.

(1B)

Where any registered person furnishes a return on supplies on or before the date specified in subsection (1) for any taxable period, and deemed under the provisions of subsection (1A) not to have furnished a return, the Assistant

Commissioner shall before the expiry of fourteen days from the last day of the month after the expiry of such taxable period issue a notice to such registered person and inform him that the return furnished by him is not a proper return as it does not contain all such particulars in such form and relevant schedules as specified in subsection (1).

(1C)

Where any registered person receives a notice under subsection (1B), such person shall within fourteen days of receipt of such notice, furnish a proper return containing all such particulars in such form and relevant schedules required to make such return a proper return, and then the provisions of subsection (1A) shall thereafter not apply in respect of such return.

(1D)

The Assistant Commissioner shall acknowledge receipt of the return only upon receipt of a proper return which shall be considered a valid return for the purposes of subsection (1).”;

(2)

in subsection (2) of that section, by the substitution for the words, “in the specified form within the time”

of the words “containing all such particulars in such form and relevant schedules within the time”.

Read on from s 9