Return furnishing obligation: periodic electronic returns with timely tax payment, limited rectification rights and filing bar for defaults.

Registered persons must electronically file prescribed returns of supplies, input tax credit and tax liability for each tax period under specified monthly or quarterly regimes; tax shown must be paid by the return due date. The Commissioner may extend deadlines by notification. Registrants must file for every period including nil periods. Non-scrutiny errors may be rectified in a subsequent period subject to interest and an outer rectification cut-off; filing is barred while earlier period returns remain outstanding.

---

---

---