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<h1>GST Return Filing: Mandatory Electronic Submission of Supply Details, Tax Credit, and Payable Amounts with Specific Deadlines</h1> This statutory provision outlines the return filing requirements under the Goods and Services Tax (GST) Act. Registered persons must electronically submit monthly or quarterly returns detailing inward and outward supplies, input tax credit, tax payable, and other specified particulars. Different filing frequencies apply for various categories of taxpayers, with specific deadlines and conditions. The provision allows for rectification of omissions, mandates tax payment with returns, and establishes restrictions on return filing for unresolved previous periods.