21Monthly remitter’s returns etc.

21 Monthly remitter’s returns etc.

Every manufacturer who is a monthly remitter in relation to a month and who, during that month: (a) makes any of the sales specified in section 18, 18A or 18B; or (b) treats any goods as stock for sale by him by retail; or (c) applies to his own use any goods specified in subsection 18(3); shall, within 21 days after the close of that month, furnish to the Commissioner a return in a form approved by the Commissioner containing such information as the form requires and such other information as is required.