Section 24
Furnishing of returns
of State Sales Tax Ordinance, 1998
State OrdinanceIn forceProvision 24 of 59
Section 24
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(1)
Subject to any regulations made hereunder, every taxable person shall within twenty-eight days of the prescribed accounting period deliver to the Comptroller a return in the prescribed form setting forth the aggregate amount of the sale value of all taxable goods or taxable services sold by him during that period, the amount of State sales tax payable on these taxable goods or taxable services, and such other particulars as may be prescribed or as may be required by the Comptroller; and the return shall be verified by declaration in the prescribed form.
(2)
Unless otherwise provided by regulations made hereunder, the prescribed accounting period shall be three calendar months.