https://www.taxtmi.com/acts?id=21542 Registered taxable persons must electronically furnish periodic returns detailing inward and outward supplies, input tax credit, tax payable and paid, and other prescribed particulars, and remit tax due by the return filing deadline. Returns remain mandatory even with no supplies. Returns filed without full tax payment do not qualify for input tax credit. Specific filing timelines apply to composition taxpayers, tax deductors at source, and Input Service Distributors. Taxpayers may correct self-discovered errors in later period returns subject to interest, with a final bar on rectification after the specified post financial year deadline. en-us Wed, 15 Jun 2016 14:38:01 +0530 Wed, 15 Jun 2016 14:38:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=21542 Registered taxable persons must electronically furnish periodic returns detailing inward and outward supplies, input tax credit, tax payable and paid, and other prescribed particulars, and remit tax due by the return filing deadline. Returns remain mandatory even with no supplies. Returns filed without full tax payment do not qualify for input tax credit. Specific filing timelines apply to composition taxpayers, tax deductors at source, and Input Service Distributors. Taxpayers may correct self-discovered errors in later period returns subject to interest, with a final bar on rectification after the specified post financial year deadline. Act-Rules Bills Wed, 15 Jun 2016 14:38:01 +0530 https://www.taxtmi.com/acts?id=21542