(1) Every dealer liable to pay tax under the Act or every other dealer, if so, required by the Commissioner by a notice served in the prescribed manner, shall furnish such returns by such dates and to such authority, as may be prescribed.

(2) Every dealer required by sub-section (1) to furnish a return shall be liable to pay such late fee not exceeding rupees two thousand for each month or part thereof of delay in furnishing return, as may be prescribed, and pay, before furnishing such return, the full amount of the net tax, interest and late fee, if any, payable according to such return in the manner as provided in section 31 and shall furnish along with such return, a receipt from the appropriate Government Treasury referred to in that section showing the payment of such amount:

Provided that where a dealer required by sub-section (I) to furnish return for any return period is unable to make payment of the full amount of net tax or interest or late fee referred to in this sub-section, payable according to such return, such dealer shall furnish the return without payment of the full amount of such tax or interest or late fee payable according to such return along with an application adducing reasons to the Commissioner for extension of time for making payment of net tax, interest and late fee up 'to the extended date of payment:

Provided further that the Commissioner may, if he is satisfied on the reasons adduced by the dealer in the application referred to in the first proviso, extend, by an order in writing, the time for making payment of such unpaid amount of the net tax, interest and late fee, payable thereon on such terms and conditions as he may deem fit and proper.

Provided also that where a dealer, required to furnish return under sub-section (1), has furnished a return beyond the prescribed date without making full payment of the net tax, interest and late fee payable according to such return, such dealer shall, except for the return period or periods as the State Government may by notification specify, be deemed to have delayed in furnishing that return and shall pay late fee upto the date of full payment of such net tax and interest, or upto the date of assessment under section 46 or section 48 in respect of such return period, whichever is earlier:

Provided also that no late fee shall be payable under the third proviso, if the total amount of net tax, interest and late fee paid in short does not exceed rupees one thousand:

Provided also that where a dealer having his principal place of business in sub-divisions of Darjeeling, Kalimpong or Kurseong in Darjeeling district, required to furnish returns under sub-section (1), has not furnished returns for the period commencing from the 1st day of April, 2008 and ending on the 30th day of June, 2011, such dealer shall furnish returns for such period on or before the 31st day of July, 2014 and shall pay full amount of net tax without payment of interest and late fee for such period:

Provided also that no refund of interest and late fee shall be made, if any dealer mentioned in the foregoing proviso has already paid the amount of interest or late fee pertaining to the period mentioned in such proviso.

(3) If any dealer who has furnished a return under sub-section (1), discovers any omission or error which is apparent and honest in nature in a return furnished by him under sub-section (1), he may, within six English calendar months beginning from the month immediately following the month in which such return is due to be furnished, furnish a revised return; and if the revised return shows a greater amount of net tax , late fee as referred to in sub-section (2) of section 32 or interest to be payable than what was shown in the original return, it shall be accompanied by a receipt showing payment of the extra amount or the amount of net tax, late fee as referred to in sub-section (2) of section 32 and interest , payable thereon in the manner as provided in section 31.

Provided that a revised return under this sub-section shall be furnished once only.

(4) Where a deduction of an amount is made under sub-section (1) of section 40 from the payment of any sum to a dealer for execution of a works contract, and such amount is deposited under sub-section (2) of that section, the deduction of such amount shall be deemed to be a payment of tax by such dealer on the date of such deduction, and he shall furnish along with his return required under sub-section (1) of this section, in respect of such amount a copy of the certificate of deduction referred to in sub-section (3) of section 40, duly certified by such dealer, as a proof of such payment of tax:

Provided that the dealer shall be eligible to claim the amount deducted under sub-section (1) of section 40 as payment of tax in the tax period during which the certificate of deduction under sub-section (3) of section 40 has been received.

(4A) The provisions of sub-section (4) shall, mutatis mutandis, apply for collection of tax at source made in terms of section 40A.

(5) A dealer liable to pay tax under sub-section (1) or sub-section (2), as the case may be, of section 10 but not yet registered, shall furnish return in respect of the of the return period starting on or from such appointed day and pay tax in accordance with the provisions of this Act.

(5) Notwithstanding anything contained in this section, the returns may be filed electronically by such class of dealers, and in such manner, as may be prescribed.