Returns obligation requires registered taxable persons to electronically file periodic returns and remit tax due within prescribed timelines. Registered taxable persons must electronically furnish periodic returns detailing inward and outward supplies, input tax credit, tax payable and paid, and other prescribed particulars, and remit tax due by the return filing deadline. Returns remain mandatory even with no supplies. Returns filed without full tax payment do not qualify for input tax credit. Specific filing timelines apply to composition taxpayers, tax deductors at source, and Input Service Distributors. Taxpayers may correct self-discovered errors in later period returns subject to interest, with a final bar on rectification after the specified post financial year deadline.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Returns obligation requires registered taxable persons to electronically file periodic returns and remit tax due within prescribed timelines.
Registered taxable persons must electronically furnish periodic returns detailing inward and outward supplies, input tax credit, tax payable and paid, and other prescribed particulars, and remit tax due by the return filing deadline. Returns remain mandatory even with no supplies. Returns filed without full tax payment do not qualify for input tax credit. Specific filing timelines apply to composition taxpayers, tax deductors at source, and Input Service Distributors. Taxpayers may correct self-discovered errors in later period returns subject to interest, with a final bar on rectification after the specified post financial year deadline.
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