https://www.taxtmi.com/acts?id=27761 Registered persons must electronically furnish returns of inward and outward supplies, input tax credit, tax payable and tax paid for each tax period according to prescribed periodicities and timelines; payment of tax is due by the return deadline. Post filing rectification of omissions or incorrect particulars is allowed in subsequent returns subject to interest but barred after a specified post year cutoff or filing of the annual return. Filing is blocked if earlier period returns remain unfurnished; extensions may be notified for classes of persons. en-us Mon, 26 Jun 2017 12:50:31 +0530 Tue, 27 Jun 2017 11:46:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=27761 Registered persons must electronically furnish returns of inward and outward supplies, input tax credit, tax payable and tax paid for each tax period according to prescribed periodicities and timelines; payment of tax is due by the return deadline. Post filing rectification of omissions or incorrect particulars is allowed in subsequent returns subject to interest but barred after a specified post year cutoff or filing of the annual return. Filing is blocked if earlier period returns remain unfurnished; extensions may be notified for classes of persons. Act-Rules GST - States Mon, 26 Jun 2017 12:50:31 +0530 https://www.taxtmi.com/acts?id=27761