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<h1>Return filing obligations require registered persons to submit prescribed electronic returns and pay tax by due dates, with limited rectification.</h1> Registered persons must electronically furnish prescribed returns with frequency and deadlines tied to their category (monthly for regular taxpayers, ISDs and non-residents; quarterly for composition taxpayers; monthly for TDS deductors). The Commissioner may extend deadlines. Tax due as per a return must be paid by its due date. Corrections to returns are allowed in later returns subject to interest and a statutory cut-off for rectification; no return for a period may be filed while earlier period returns remain unfiled.