Filing returns: registered persons must electronically submit periodic GST returns and pay tax by prescribed due dates.

Every registered person, except specified exclusions, must electronically furnish returns of supplies, input tax credit, tax payable and tax paid for each tax period within prescribed monthly or quarterly deadlines; special periodicities apply to composition taxpayers, Input Service Distributors, non resident taxable persons and TDS deductors. The Commissioner may extend deadlines by notification. Tax as per the return must be paid by the filing due date. Returns are required even when no supplies occurred. Taxpayers may rectify omissions or incorrect particulars in subsequent returns subject to interest and a statutory cut off; filing is disallowed if earlier returns remain unfurnished.

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