(1) Tax payable under this Act shall be paid in the manner hereinafter provided at such interval as may be prescribed.
(2) Every registered dealer shall in the prescribed manner, furnish such returns by such dates and to such authority as may be prescribed.
(3)Any dealer, other than a registered dealer referred to in sub-section (2), shall if so required by the Commissioner by a notice served in the prescribed manner, furnish returns in accordance with the provisions of sub-section (2).
(4)Before any dealer furnishes a return required by sub-section (2) or sub-section (3), he shall in the prescribed manner pay into a Government Treasury or the State Bank of India the full amount of tax due from him under the According to such return, and shall furnish along with such return and receipt from the Treasury or Bank showing the paying of such amount. Provided that a registered dealer shall subject to such conditions as may be prescribed pay in the prescribed manner the tax payable under the Act for any prescribed part of the period for which a return is required to be furnished under sub-section (2) or sub-section (3) by such date as may be prescribed after the expiry of the prescribed part of the period as aforesaid. Provided further that a dealer may furnish return within the prescribed date without making payment of tax either in full or in part subject to such terms and conditions as may be prescribed.
(5)If any dealer discovers any omission or any other error in any return furnished by him, he may, at any time before the date prescribed for the furnishing of the next return by him, furnish a revised return and if the revised return shows by greater amount of tax to be due than what was shown in the original return, it shall be accompanied by a receipt showing payment of the extra amount in the manner provided in sub-section(4).