For the purposes of section 59, a supplier shall -

(a) within one month after the end of an accounting period, in respect of the e-liquids products supplied in that accounting period, furnish to an officer a return in such form as the Commissioners may require showing the quantity of e-liquid product supplied by the supplier in that period and including such particulars as the Commissioners may prescribe, and

(b) pay, in accordance with the return under paragraph (a), and by the time that that return is due, the amount of tax due in respect of the accounting period concerned.