Section 5(1) in Karnataka Tax on Entry of Goods Act, 1979
(1)Subject to sub-sections (2) to (4), every registered dealer, and every dealer who is liable to get himself registered under this Act, shall furnish a return to the assessing authority in such form and manner, including electronic methods, and shall pay the tax due on such return within twenty days or fifteen days after the end of the preceding month or any other tax period as may be prescribed:Provided that the specified class of dealers as may be notified by the Commissioner shall furnish particulars for preparation of the return in the prescribed form or submit the return in the prescribed form, electronically in the manner specified in the notification issued:Provided further that the specified class of dealers as may be notified by the Commissioner shall pay tax payable on the basis of the return, by electronic remittance in the manner specified in the notification issued.
