https://www.taxtmi.com/acts?id=25816 The provision prescribes electronic filing obligations for different classes of GST registrants, setting periodicities and timelines for returns and linking tax payment to return filing. It mandates filing for every tax period, allows Commissioner notified extensions, permits rectification of omissions or incorrect particulars in subsequent returns subject to interest and a prescribed cutoff, and bars filing for a current period where prior period returns remain outstanding. en-us Sat, 17 Jun 2017 11:32:45 +0530 Tue, 27 Jun 2017 13:22:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=25816 The provision prescribes electronic filing obligations for different classes of GST registrants, setting periodicities and timelines for returns and linking tax payment to return filing. It mandates filing for every tax period, allows Commissioner notified extensions, permits rectification of omissions or incorrect particulars in subsequent returns subject to interest and a prescribed cutoff, and bars filing for a current period where prior period returns remain outstanding. Act-Rules GST - States Sat, 17 Jun 2017 11:32:45 +0530 https://www.taxtmi.com/acts?id=25816