Electronic transmission of reports: GSTN must send settlement reports by prescribed deadlines with holiday and extension adjustments. The Goods and Services Tax Network must electronically transmit settlement reports to the Authorities by the prescribed monthly deadline for monthly ... Summary
Electronic transmission of reports: GSTN must send settlement reports by prescribed deadlines with holiday and extension adjustments.
The Goods and Services Tax Network must electronically transmit settlement reports to the Authorities by the prescribed monthly deadline for monthly reports and by the prescribed annual deadline in the subsequent financial year for reports on non utilised input tax credit; holiday, filing extension, and late filing of the governing return adjust the transmission timing accordingly.
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