137. Amendment of section 56h

“(3a)  The Director General may, as he thinks fit, re-determine any taxable period other than the period as determined under subsection (1) or (3) for the foreign registered person.”;

“(4)  A foreign registered person shall, in respect of his taxable period, account for the service tax due, in a return, as may be determined by the Director

General and the return shall be furnished to the

Director General in the manner as determined by the Director General not later than the last day of the month following the end of his taxable period to which the return relates.”; and

“(4b)  Subject to subsections (4) and (4a), a return shall be deemed to be furnished upon receiving by the

Director General in the form and manner as determined by the Director General.”.