https://www.taxtmi.com/acts?id=27404 Section 39 requires registered persons to electronically furnish periodic GST returns-monthly for regular taxpayers and specified monthly/quarterly regimes for composition, TDS deductors, ISDs and non residents-reporting supplies, input tax credit, tax payable and tax paid. The Commissioner may extend filing deadlines by notification. Tax due must be paid by the return deadline; nil returns are required for each period. Rectification of omissions or incorrect particulars is allowed in subsequent period returns subject to interest and specified cut off dates, and a person with outstanding earlier returns cannot file for subsequent periods. en-us Fri, 23 Jun 2017 18:00:24 +0530 Tue, 25 Jul 2017 12:28:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=27404 Section 39 requires registered persons to electronically furnish periodic GST returns-monthly for regular taxpayers and specified monthly/quarterly regimes for composition, TDS deductors, ISDs and non residents-reporting supplies, input tax credit, tax payable and tax paid. The Commissioner may extend filing deadlines by notification. Tax due must be paid by the return deadline; nil returns are required for each period. Rectification of omissions or incorrect particulars is allowed in subsequent period returns subject to interest and specified cut off dates, and a person with outstanding earlier returns cannot file for subsequent periods. Act-Rules GST - States Fri, 23 Jun 2017 18:00:24 +0530 https://www.taxtmi.com/acts?id=27404