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: (a) makes any of the sales specified in subsection 4(1), 4A(1) or 4B(1); or (b) applies to his own use any goods specified in subsection (1A) of section 4; shall, within twenty‑one 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.