26A. Turnover tax return.

(1)    Every person required to pay turnover tax shall furnish a true and correct return in the prescribed form to the Office of the Collector having jurisdiction indicating the value of supplies made in tax period, the tax paid and such other information as may be prescribed.

(2)    A return for the period or any part of the period from the 1st January to the 31st March shall be furnished on or before the 15th April, in that year.

(3)    A return for the period or any part of the period from the 1st April to the 30th June shall be furnished on or before the 15th July, in that year.

(4)    A return for the period or any part of the period from the 1st July to the 30th September shall be furnished on or before the 15th October, in that year.

(5)    A return for the period or any part of the period from the 1st October to the 31st December shall be furnished on or before the 15th January, in the following year.