Furnishing of returns: mandatory electronic filing, timely tax payment, rectification limits, and administrative extension powers. Furnishing of returns requires mandatory periodic electronic filing of supplies, input tax credit, tax payable and tax paid, with specified monthly and quarterly deadlines for different categories of registered persons; tax due must be paid by the return due date and returns must be filed for every tax period even when no supplies occur.
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Provisions expressly mentioned in the judgment/order text.
Furnishing of returns: mandatory electronic filing, timely tax payment, rectification limits, and administrative extension powers.
Furnishing of returns requires mandatory periodic electronic filing of supplies, input tax credit, tax payable and tax paid, with specified monthly and quarterly deadlines for different categories of registered persons; tax due must be paid by the return due date and returns must be filed for every tax period even when no supplies occur.
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