(1) Every person, registered or enlisted or eligible to be registered or eligible to be enlisted, shall, in such manner as may be prescribed by the Board, file the return for each tax period within a period not exceeding 15 (fifteen) days after such tax period expires ¹[:

Provided that return is to be submitted on the next working day, if 15th day is government holiday ²[:] ]

³[Provided further that any government, semi-government or autonomous organization, bank, insurance and individual or institution filing a zero return may submit the return within a maximum of 20 days of the end of the tax period.]

⁴[(1A) Notwithstanding anything contained contrary in any provision of this Act, for reasons of epidemic, pandemic, acts of God or war, the Board, in public interest, with prior approval of the government, by an order, may extend the time limit for submission of return for that period of danger exempting from collection of interest and fine.

(1B) The order mentioned in sub-section (1A) may be given retrospective effect.]

(2) Such VAT return has to be submitted including the information of payment of supplementary duty in the VAT return.