https://www.taxtmi.com/acts?id=26158 Section 39 requires registered persons to furnish prescribed electronic returns at specified periodicities and deadlines according to taxpayer category, mandates payment of tax by the return due date, authorises the Commissioner to extend deadlines by notification, requires filing for every tax period including nil periods, permits rectification of omissions or incorrect particulars in subsequent returns subject to interest and timing limits, and bars filing for a period when earlier period returns are outstanding. en-us Sat, 17 Jun 2017 14:54:50 +0530 Sat, 17 Jun 2017 14:54:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=26158 Section 39 requires registered persons to furnish prescribed electronic returns at specified periodicities and deadlines according to taxpayer category, mandates payment of tax by the return due date, authorises the Commissioner to extend deadlines by notification, requires filing for every tax period including nil periods, permits rectification of omissions or incorrect particulars in subsequent returns subject to interest and timing limits, and bars filing for a period when earlier period returns are outstanding. Act-Rules GST - States Sat, 17 Jun 2017 14:54:50 +0530 https://www.taxtmi.com/acts?id=26158