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of <h1>All registrants must e-file periodic returns reporting supplies, ITC and pay tax by due dates; secs 10, 51, 52</h1> Every registered person (except input service distributors, non-resident taxable persons, persons under sections 10, 51 or 52 unless specified) must electronically furnish periodic returns of inward/outward supplies, input tax credit, tax payable/paid and prescribed particulars monthly (or quarterly if notified) with specified timelines; persons under section 10, TDS deductors, ISDs and non-residents have tailored periodicity and due dates. The Commissioner may extend filing deadlines for classes of registrants. Tax due must be paid by the return due date; returns must be filed each tax period even if nil. Errors discovered may be rectified in subsequent period subject to interest and a statutory cutoff; returns cannot be filed if prior-period returns or prescribed outward details are outstanding, and generally cannot be filed after three years from the due date.
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