https://www.taxtmi.com/acts?id=28031 Registered persons must electronically furnish periodical returns reporting inward and outward supplies, input tax credit, tax payable and tax paid, and other prescribed particulars; returns must be filed for every tax period including nil periods, and tax due must be paid no later than the date for furnishing the return. Differentiated filing periodicity applies to specified classes (composition taxpayers, TDS deductors, input service distributors, non resident taxpayers). The Commissioner may extend deadlines by notification, rectifications of omissions are allowed in subsequent returns subject to interest and a statutory cutoff, and no later-period return may be filed while any earlier-period return is outstanding. en-us Tue, 27 Jun 2017 12:52:41 +0530 Thu, 06 Jul 2017 12:51:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=28031 Registered persons must electronically furnish periodical returns reporting inward and outward supplies, input tax credit, tax payable and tax paid, and other prescribed particulars; returns must be filed for every tax period including nil periods, and tax due must be paid no later than the date for furnishing the return. Differentiated filing periodicity applies to specified classes (composition taxpayers, TDS deductors, input service distributors, non resident taxpayers). The Commissioner may extend deadlines by notification, rectifications of omissions are allowed in subsequent returns subject to interest and a statutory cutoff, and no later-period return may be filed while any earlier-period return is outstanding. Act-Rules GST - States Tue, 27 Jun 2017 12:52:41 +0530 https://www.taxtmi.com/acts?id=28031