https://www.taxtmi.com/acts?id=25179 Most registered persons must furnish electronic returns reporting supplies, input tax credit and tax due for each tax period; composition taxpayers file quarterly while other categories (deductors at source, input service distributors, non-residents) follow specific timelines. The Commissioner may extend deadlines by notification. Tax due must be paid by the return filing date, returns are required even if no supplies occurred, post-filing rectifications are allowed (subject to interest and a statutory cut-off and except where errors are found by authorities), and filing is barred if prior period returns are outstanding. en-us Thu, 25 May 2017 10:49:30 +0530 Thu, 25 May 2017 10:49:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=25179 Most registered persons must furnish electronic returns reporting supplies, input tax credit and tax due for each tax period; composition taxpayers file quarterly while other categories (deductors at source, input service distributors, non-residents) follow specific timelines. The Commissioner may extend deadlines by notification. Tax due must be paid by the return filing date, returns are required even if no supplies occurred, post-filing rectifications are allowed (subject to interest and a statutory cut-off and except where errors are found by authorities), and filing is barred if prior period returns are outstanding. Act-Rules GST - States Thu, 25 May 2017 10:49:30 +0530 https://www.taxtmi.com/acts?id=25179