Section 56H

A foreign registered person may apply in writing to the Director

General for a taxable period other than the period as determined under subsection (1).

The Director General may, upon receiving any application under subsection (2)—

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.

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.

A foreign registered person who ceases to be liable to be registered under section 56D shall furnish a return not later than thirty days or such later date containing particulars as the Director General may determine in respect of that part of the last taxable period during which the foreign registered person was registered.

Service Tax 71

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.

Where a taxable period has been varied under paragraph (3)(c)

and notwithstanding subsection (4), the return shall be furnished not later than the last day of the month following the end of the varied taxable period.

The return referred to in subsections (4), (4A) and (5) shall be furnished whether or not there is service tax to be paid.

Any foreign registered person who—