(1) A manufacturer shall file an excise duty return for each calendar month not later than the twenty-first day of the following calendar month whether or not an excise duty is payable for the month to which the return relates.

(2) An excise duty return shall

(a) be in a form approved by the Commissioner-General;

(b) be filed with the Commissioner-General;

(c) provide information in relation to excisable goods removed by the manufacturer during the month to which the return relates; and

(d) contain any other information that may be required by the Commissioner-General.