https://www.taxtmi.com/acts?id=24938 Registered persons must electronically furnish prescribed returns with frequency and deadlines tied to their category (monthly for regular taxpayers, ISDs and non-residents; quarterly for composition taxpayers; monthly for TDS deductors). The Commissioner may extend deadlines. Tax due as per a return must be paid by its due date. Corrections to returns are allowed in later returns subject to interest and a statutory cut-off for rectification; no return for a period may be filed while earlier period returns remain unfiled. en-us Thu, 11 May 2017 11:02:17 +0530 Thu, 11 May 2017 12:01:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=24938 Registered persons must electronically furnish prescribed returns with frequency and deadlines tied to their category (monthly for regular taxpayers, ISDs and non-residents; quarterly for composition taxpayers; monthly for TDS deductors). The Commissioner may extend deadlines. Tax due as per a return must be paid by its due date. Corrections to returns are allowed in later returns subject to interest and a statutory cut-off for rectification; no return for a period may be filed while earlier period returns remain unfiled. Act-Rules GST - States Thu, 11 May 2017 11:02:17 +0530 https://www.taxtmi.com/acts?id=24938