https://www.taxtmi.com/acts?id=28852 Section 39 prescribes electronic periodic return obligations for different classes of registered persons, specifying monthly filing for general taxpayers, quarterly filing for composition taxpayers, distinct monthly windows for tax deductors at source, input service distributors, and non resident taxable persons, and a Commissioner's power to extend time limits by notification. It mandates payment of tax by the filing due date, requires filing even when no supplies occurred, permits rectification of omissions or errors in subsequent returns subject to interest and statutory cut offs, and disallows current period filing where prior returns remain unfiled. en-us Sat, 01 Jul 2017 14:14:16 +0530 Fri, 28 Jul 2017 16:26:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=28852 Section 39 prescribes electronic periodic return obligations for different classes of registered persons, specifying monthly filing for general taxpayers, quarterly filing for composition taxpayers, distinct monthly windows for tax deductors at source, input service distributors, and non resident taxable persons, and a Commissioner's power to extend time limits by notification. It mandates payment of tax by the filing due date, requires filing even when no supplies occurred, permits rectification of omissions or errors in subsequent returns subject to interest and statutory cut offs, and disallows current period filing where prior returns remain unfiled. Act-Rules GST - States Sat, 01 Jul 2017 14:14:16 +0530 https://www.taxtmi.com/acts?id=28852