Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Don't have an account? Register Here
<h1>Section 39 of Orissa GST Act: Monthly and quarterly return filing deadlines, payment rules, and error correction details.</h1> Section 39 of the Orissa Goods and Services Tax Act, 2017 mandates that registered persons, excluding certain categories, must electronically file monthly returns detailing their transactions and tax information by the 20th of the following month. Those under section 10 must file quarterly returns within 18 days post-quarter. Specific provisions apply to tax deductors, Input Service Distributors, and non-resident taxable persons, with varying deadlines. The Commissioner can extend filing deadlines. Tax must be paid by the return filing deadline, and returns must be filed regardless of transaction activity. Errors can be corrected in subsequent returns, but not after the September deadline following the fiscal year.