https://www.taxtmi.com/acts?id=26655 Furnishing of returns requires registered persons to electronically file periodic GST returns reporting supplies, input tax credit, tax payable and tax paid within prescribed due dates; special periodicities and deadlines apply to composition taxpayers, Input Service Distributors, non-resident taxable persons and TDS deductors. The Commissioner may extend deadlines by notification. Tax due must be paid by the return due date, returns must be filed for every tax period whether or not supplies occurred, rectifications of omissions are allowed in subsequent returns subject to interest and a statutory cut-off, and no filing is permitted while earlier period returns remain outstanding. en-us Wed, 21 Jun 2017 15:49:20 +0530 Tue, 11 Jul 2017 11:38:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=26655 Furnishing of returns requires registered persons to electronically file periodic GST returns reporting supplies, input tax credit, tax payable and tax paid within prescribed due dates; special periodicities and deadlines apply to composition taxpayers, Input Service Distributors, non-resident taxable persons and TDS deductors. The Commissioner may extend deadlines by notification. Tax due must be paid by the return due date, returns must be filed for every tax period whether or not supplies occurred, rectifications of omissions are allowed in subsequent returns subject to interest and a statutory cut-off, and no filing is permitted while earlier period returns remain outstanding. Act-Rules GST - States Wed, 21 Jun 2017 15:49:20 +0530 https://www.taxtmi.com/acts?id=26655