https://www.taxtmi.com/acts?id=26988 Every registered person, except specified exclusions, must furnish prescribed electronic returns for each tax period showing supplies, input tax credit, tax payable and tax paid; different classes (monthly filers, composition taxpayers, TDS deductors, Input Service Distributors, non resident taxpayers) have specified periodicities and due dates. The Commissioner may extend deadlines by notification. Tax due must be paid by the filing due date; nil returns are required. Errors discovered by the taxpayer (not arising from authority action) may be rectified in the return for the period when noticed, subject to interest, but rectification is barred after the statutory cutoff or annual return filing date. Returns cannot be filed for a period if prior periods remain outstanding. en-us Thu, 22 Jun 2017 15:31:36 +0530 Thu, 22 Jun 2017 15:31:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=26988 Every registered person, except specified exclusions, must furnish prescribed electronic returns for each tax period showing supplies, input tax credit, tax payable and tax paid; different classes (monthly filers, composition taxpayers, TDS deductors, Input Service Distributors, non resident taxpayers) have specified periodicities and due dates. The Commissioner may extend deadlines by notification. Tax due must be paid by the filing due date; nil returns are required. Errors discovered by the taxpayer (not arising from authority action) may be rectified in the return for the period when noticed, subject to interest, but rectification is barred after the statutory cutoff or annual return filing date. Returns cannot be filed for a period if prior periods remain outstanding. Act-Rules GST - States Thu, 22 Jun 2017 15:31:36 +0530 https://www.taxtmi.com/acts?id=26988