7Monthly remitter’s returns etc.

7 Monthly remitter’s returns etc.

Every person who is a monthly remitter in relation to a month and who, during that month, applies to his own use any goods purchased by him in respect of the purchase of which he has quoted his certificate shall, within twenty‑one days after the close of that month, furnish to the Commissioner a return in a form approved by the Commissioner, setting forth full particulars of the goods so applied, and such other information as is required.