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of <h1>Registered Persons Must File GST Returns Electronically; Monthly and Quarterly Deadlines Apply Per Jharkhand GST Act 2017</h1> Under the Jharkhand Goods and Services Tax Act, 2017, registered persons must file electronic returns detailing their inward and outward supplies, input tax credit, and tax payable. Monthly returns are due by the 20th of the following month, except for those under section 10, who file quarterly by the 18th. Input Service Distributors file by the 13th, while non-resident taxable persons file by the 20th or within seven days of registration expiry. The Commissioner can extend deadlines, and taxes must be paid by the return due date. Corrections to returns are allowed before the September deadline or the annual return date. Returns cannot be filed if previous returns are pending.
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