Furnishing of returns: registered taxpayers must file periodic electronic GST returns and pay due tax by prescribed filing deadlines.

The provision prescribes electronic filing obligations for different classes of GST registrants, setting periodicities and timelines for returns and linking tax payment to return filing. It mandates filing for every tax period, allows Commissioner notified extensions, permits rectification of omissions or incorrect particulars in subsequent returns subject to interest and a prescribed cutoff, and bars filing for a current period where prior period returns remain outstanding.

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