Return filing obligations require periodic electronic returns, timely tax payment, and limited rectification rights.

Registered persons, with specified exclusions, must electronically furnish periodic returns reporting supplies, input tax credit, tax payable and tax paid within prescribed deadlines tied to the tax period; designated classes have distinct due dates and must pay tax by the return due date. Returns are required every tax period even if no supplies occurred. Rectification of omissions or errors by the registrant is allowed subject to interest and time limits and excluding adjustments arising from official scrutiny. The Commissioner may notify extensions of filing deadlines for specified classes, and failure to file earlier returns bars filing for later periods.

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