TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Acts & Rules
of of All Acts & Rules
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Section 34: Monthly and Quarterly GST Return Filing Requirements Explained for Registered Taxable Persons</h1> Section 34 of the Model GST Law outlines the requirements for registered taxable persons to submit returns. It mandates monthly returns for most registered persons, detailing supplies, input tax credits, and taxes. Quarterly returns are required for those under section 9, with specific deadlines for input service distributors and non-resident taxable persons. The Commissioner can extend deadlines for valid reasons. Tax must be paid by the return due date. Returns must be filed even if no transactions occurred. Errors in returns can be rectified in subsequent filings, but not after the September deadline or the annual return filing, whichever is earlier.
TaxTMI 
