A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 31.15 The form and contents of GST returns
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 31.15
The form and contents of GST returns(1) Your * GST return for a tax period must be in the * approved form.
(2) However, if during the tax period:
(a) you are not liable for the GST on any * taxable supplies, and you did not make any supplies that would have been taxable supplies had they not been * GST - free or * input taxed; and
(b) you are not liable for the GST on any * taxable importations the GST on which is payable at the time when GST on taxable supplies is normally payable; and
(c) you are not entitled to the input tax credits on any * creditable acquisitions or * creditable importations;
you may give your * GST return for the period to the Commissioner in the
manner the Commissioner requires.