Section 5 in Karnataka Tax on Entry of Goods Act, 1979
5. [ Returns. [Substituted by Act 14 of 2014 w.e.f. 01.04.2014.]
(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.(2)The tax on entry of goods declared in a return furnished shall become payable at the expiry of the period specified in sub-section (1) without requiring issue of a notice for payment of such tax.(3)Subject to such terms and conditions as may be specified, the assessing authority may require any registered dealer.-(a)to furnish a return for such periods, or(b)to furnish separate branch returns where the registered dealer has more than one place of business.(4)If any dealer having furnished a return under this Act, other than a return furnished under sub-section (3) of Section 5-D, discovers any omission or incorrect statement therein, other than as a result of an inspection or receipt of any other information or evidence by the assessing authority,(a)he shall furnish a revised return within the time prescribed for filing the return for the succeeding tax period; and(b)he shall furnish a revised return any time thereafter but within six months from the end of the relevant tax period, if so permitted by the assessing authority.(5)Every registered dealer shall furnish every year to the assessing authority, a statement in such form, containing such particulars and within such period as may be prescribed.]
