In section 39 of the principal Act,— {a) for sub-sections (1) and (2), the following sub-sections shall be substituted, namaly:— “(1) Every registered person, other than an Input Service Distributor or a non-resident taxable person ora person paying tax under the provisions of section 10 or section $1 or section 52 shall, for every calendar month or part thereof, furnish, a return, electronically, of inward and outward supplies of goods or services or both, input tax credit availed, tax Payable, tax paid and such other particulars, in such form and manner, and within such time, as may be prescribed:
Provided that the Government may, on the recommendations of the Council, notify certain class of registered persons who shall furnish a return for every quarter or part thereof, subject to such conditions and restrictions as may be specified therein.
(2) A registered person paying tax under the provisions of section 10, shall, for each financial year or part thereof, furnish a return, electronically, of turnover in the State, inward supplies of goods or services or both, tax payable, tax paid and such other particulars in such form and mariner, and within such time, as may be prescribed."
{b) for sub-section (7), the following sub-section shall be substituted, namely:— “(?) Every registered person who is required to furnish a retum under sub-section (1), other than the person referred to In the proviso thereto, or sub-section {3) or sub-section (5}, shall pay to the Government the tax due as per such return not later than the last date on which he Is required to furnish such return:
Provided that every registered person furnishing return under the proviso to sub-section (1) shall pay to the Government, the tax due taking into account inward and outward supplies of goods or services or both, input tax credit availed, tax payable and such other particulars during a month, in such form and manner, and within such time, as may be prescribed: Provided further that every registered person furnishing return under sub-section (2) shall pay to the/ Government, the tax due taking into account turnover in the State, inward supplies of goods or services or both, tax payable, and such other Particulars during a quarter, in such form and manner, such time, as may be prescribed.” and within