Section 182
Furnishing of return for the last taxable period
of Goods and Services Tax Act 2014
ActRepealedProvision 182 of 218
Section 182
(2)
The person referred to in subsection (1) shall—
(a)
state—
(i)
the amount of service tax, for the whole or any part of the payment for any taxable service provided, not received within a period of twelve calendar months preceding the last taxable period; and
(ii)
the amount of service tax on all taxable service provided in the last taxable period; and
Goods and Services Tax 147
(b)
pay tax in accordance with section 14 of the Service Tax
Act 1975.
(3)
For the purposes of this section, “last taxable period” means the period of two calendar months or part of it ending on the effective date.