(1) For the purposes of section 37, a supplier shall within one month after the end of an accounting period, in respect of the sugar sweetened drinks supplied in thataccounting period, furnish to an officer a return in such form as the Commissioners may require showing -

(a) the quantity of ready to consume sugar sweetened drinks supplied by the supplier in that period, and

(b) the quantity of ready to consume beverages that would result from the preparation of the quantity of concentrated sugar sweetened drinks supplied by the supplier in that period.

(2) The supplier shall, in accordance with the return under subsection (1) and by the time that return is due, pay the amount of tax due in respect of the accounting period concerned.