https://www.taxtmi.com/acts?id=26835 Section 39 requires registered persons to electronically furnish returns according to taxpayer category-monthly returns for regular taxpayers, quarterly for composition taxpayers, and specified monthly returns for TDS deductors, Input Service Distributors and non-resident taxable persons-within prescribed deadlines. The Commissioner may extend deadlines by notification. Tax declared must be paid by the return due date. Returns must be filed even with no supplies. Errors may be rectified in subsequent period returns subject to interest and temporal limits; filing is barred if earlier returns remain unfurnished. en-us Thu, 22 Jun 2017 10:26:58 +0530 Fri, 30 Jun 2017 14:30:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=26835 Section 39 requires registered persons to electronically furnish returns according to taxpayer category-monthly returns for regular taxpayers, quarterly for composition taxpayers, and specified monthly returns for TDS deductors, Input Service Distributors and non-resident taxable persons-within prescribed deadlines. The Commissioner may extend deadlines by notification. Tax declared must be paid by the return due date. Returns must be filed even with no supplies. Errors may be rectified in subsequent period returns subject to interest and temporal limits; filing is barred if earlier returns remain unfurnished. Act-Rules GST - States Thu, 22 Jun 2017 10:26:58 +0530 https://www.taxtmi.com/acts?id=26835