https://www.taxtmi.com/acts?id=26022 Section 39 mandates electronic periodic GST returns for registered persons according to taxpayer category, requiring filing of supplies, input tax credit, tax payable and tax paid; the Commissioner may extend deadlines by notification. Tax due must be paid by the return due date and returns must be filed for each period even if nil. Omitted or incorrect particulars may be rectified in subsequent periodical returns subject to interest and an overall cutoff tied to the annual return, and filing is barred where previous period returns remain outstanding. en-us Sat, 17 Jun 2017 12:46:03 +0530 Thu, 29 Jun 2017 15:41:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=26022 Section 39 mandates electronic periodic GST returns for registered persons according to taxpayer category, requiring filing of supplies, input tax credit, tax payable and tax paid; the Commissioner may extend deadlines by notification. Tax due must be paid by the return due date and returns must be filed for each period even if nil. Omitted or incorrect particulars may be rectified in subsequent periodical returns subject to interest and an overall cutoff tied to the annual return, and filing is barred where previous period returns remain outstanding. Act-Rules GST - States Sat, 17 Jun 2017 12:46:03 +0530 https://www.taxtmi.com/acts?id=26022