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<h1>Return filing obligations require electronic periodic returns, payment by filing deadlines, and limited post filing rectification under GST.</h1> Most registered persons must furnish electronic returns reporting supplies, input tax credit and tax due for each tax period; composition taxpayers file quarterly while other categories (deductors at source, input service distributors, non-residents) follow specific timelines. The Commissioner may extend deadlines by notification. Tax due must be paid by the return filing date, returns are required even if no supplies occurred, post-filing rectifications are allowed (subject to interest and a statutory cut-off and except where errors are found by authorities), and filing is barred if prior period returns are outstanding.
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