Furnishing of returns: periodic electronic filings required; prior-period returns must be filed before later filings. Registered persons, with specified exceptions, must electronically furnish prescribed returns for each tax period detailing supplies, input tax credit and tax payable; distinct due dates apply by category. The Commissioner may extend filing time for classes of persons. Tax must be paid by the return due date, returns are required even if no supplies occurred, later-period returns cannot be filed if prior returns are outstanding, and discovered omissions or incorrect particulars may be rectified in a subsequent return subject to interest and a statutory rectification cut-off.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Furnishing of returns: periodic electronic filings required; prior-period returns must be filed before later filings.
Registered persons, with specified exceptions, must electronically furnish prescribed returns for each tax period detailing supplies, input tax credit and tax payable; distinct due dates apply by category. The Commissioner may extend filing time for classes of persons. Tax must be paid by the return due date, returns are required even if no supplies occurred, later-period returns cannot be filed if prior returns are outstanding, and discovered omissions or incorrect particulars may be rectified in a subsequent return subject to interest and a statutory rectification cut-off.
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