Section 37, The Goods and Services Tax Act, 2009

(1) A taxable person shall lodge a GST return for each taxperiod not later than the end of the month following the tax period. (2) A GST return shall— (a) be lodged with the National Revenue Authority; (b) be in the prescribed form, and (c) contain the information specified in that form. (3) The Commissioner-General may, by notice in writing, require a person to file, whether on that person’s own behalf or as agent or trustee of another person, such fuller or additional returns for a tax period as he requires, and such notice may be given even if the taxable person has not lodged a GST return for the period.