21.
| (1) Every registered person shall furnish, to the Commissioner-General not later than fifteen days after the expiry of each taxable period a return of his supplies during that taxable period. Every such return shall be in the specified form and shall contain all such particulars as may be required to be set out in such form. |
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| (2) Notwithstanding the provisions of subsection (1)-
| | (i) an exporter who is a registered person ; or | | |
| | (ii) any registered person who is liable to pay, under section 26 the tax on the taxable supplies made by such person in each month ; or | | |
| | (iii) any person, who has entered into an agreement with the Board of Investment of Sri Lanka, being a registered person, and referred to in item (xxvii) or (xxviii) of the Schedule to this Act, | | |
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| (3) An Assessor may, by notice in writing, require any person who, in his judgment is a person chargeable with tax notwithstanding the fact that he is not registered, to furnish, a return in the specified form within the time specified in such notice. |
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| (4) For the purposes of obtaining full information in respect of the supply of goods or services made by any person, an Assessor may give notice in writing to such person requiring him-
| | (a) to produce for examination or transmit to the Assessor, within the period specified in such notice any books of accounts whether contained in a manual, mechanical or electronic format or combination thereof, trade lists, stock lists, registers, invoices, cheques, bank statements, paying-in slips, accounts, auditors reports or other documents in his possession as may be specified in order to verify the entries in such books, documents and accounts ; | | |
| | (b) to attend in person or by an authorized representative at such place and on such date and at such time as may be specified in the notice for the purpose of being examined regarding the taxable activity carried on or carried out by that person. | | |
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| (5) For the purposes of this Act, a Deputy Commissioner may give notice in writing to any person requiring him-
| | (a) to produce or transmit to such Deputy Commissioner within the period specified in such notice any books of, accounts whether contained in a manual, mechanical or electronic format or combination thereof, trade list, stock lists, registers, invoices, cheques, bank statements, paying in-slips, accounts, auditors reports or other documents in his possession as may be specified in such notice ; | | |
| | (b) to attend in person or by an authorized representative at such place and on such date and at such time as may he specified in such notice so that he may be examined on any such matter as may be specified in such notice. | | |
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| (6) A person who attends in compliance with a notice given under subsection (5) may he allowed by the Commissioner-General any reasonable expenses necessarily incurred by him in so attending. |
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| (7) A Deputy Commissioner or an Assessor with the approval of a Deputy Commissioner, may retain in his custody as long as such retention is necessary for the purpose of this Act any books of accounts whether contained in a manual, mechanical or electronic format or combination thereof, trade lists, stock lists, registers, invoices, cheques, bank statements, paying-in-slips, accounts, auditors reports or other documents in his possession as may be specified in order to verify the entries in such books, documents and accounts. |
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| (8) An Assessor may give notice in writing to any person where he thinks necessary, requiring him to furnish within the time specified in such notice-
| | (a) fuller or further returns ; or | | |
| | (b) fuller or further information relating to any mutter as will in the opinion of the Assessor he necessary or relevant for the assessment to tax payable by such person. | | |
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| (9) A return, statement or form purporting to be furnished under this Act by or on behalf of any person shall for all purposes be deemed to have been furnished by that person or by his authority, as the case may be, unless the contrary is proved, and any person signing such return, statement or form shall be deemed to he cognizant of all matters contained therein. |
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| (10) Where any person fails to comply with the requirements of subsection (1) or fails to comply with the requirements of a notice given to him by an Assessor under subsection (3) directing him to furnish within the time specified in such notice, a return containing such particulars as the Assessor may require, the Commissioner-General may-
| | (a) imposes on such person a penalty of a sum not exceeding fifty thousand rupees, and give notice in writing to such person of the imposition of such penalty; | | |
| | (b) by notice in writing require such person-
| | | (i) to pay such penalty ; and |
| (ii) to furnish the return he is required to furnish under subsection (1) if such return has not been furnished or to comply with the requirements of the notice given to him under subsection (3) if such requirements have not been complied with, as the case may be, within such period as may be specified in such notice. |
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| (11) The Commissioner-General may reduce or annul any penalty imposed on any person under paragraph (a) of subsection (10) if such person proves to the satisfaction of the Commissioner-General that his failure to comply with the requirements of subsection (1) or the direction under subsection (3), as the case may be, was due to circumstances beyond his control and that he has subsequently complied with such requirements or direction. |
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| (12) Where a penalty is imposed under subsection (10) for failure to furnish a return under subsection (1) or to comply with a direction under subsection (3) such person shall not be liable to prosecution for any offence under section 68 (f) relating to that return or notice. |
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Sri Lanka Consolidated Acts