GST return filing obligations require timely electronic submission, payment with returns, and limited rectification rights.

Section 39 mandates periodic electronic returns: monthly filing of inward/outward supplies, input tax credit and tax details for most registered persons; quarterly filing for composition taxpayers; separate monthly timelines for tax-deductors, Input Service Distributors and non-resident taxable persons. The Commissioner may extend deadlines by notification, and tax due must be paid by the filing due date. Nil returns are required for each tax period. Rectifications of omissions are allowed in subsequent returns subject to interest and temporal limitations, and no return may be filed if earlier returns remain pending.

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