https://www.taxtmi.com/acts?id=29114 Registered persons, with specified exceptions, must electronically furnish prescribed returns for each tax period detailing supplies, input tax credit and tax payable; distinct due dates apply by category. The Commissioner may extend filing time for classes of persons. Tax must be paid by the return due date, returns are required even if no supplies occurred, later-period returns cannot be filed if prior returns are outstanding, and discovered omissions or incorrect particulars may be rectified in a subsequent return subject to interest and a statutory rectification cut-off. en-us Mon, 03 Jul 2017 12:40:09 +0530 Thu, 20 Jul 2017 15:40:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=29114 Registered persons, with specified exceptions, must electronically furnish prescribed returns for each tax period detailing supplies, input tax credit and tax payable; distinct due dates apply by category. The Commissioner may extend filing time for classes of persons. Tax must be paid by the return due date, returns are required even if no supplies occurred, later-period returns cannot be filed if prior returns are outstanding, and discovered omissions or incorrect particulars may be rectified in a subsequent return subject to interest and a statutory rectification cut-off. Act-Rules GST - States Mon, 03 Jul 2017 12:40:09 +0530 https://www.taxtmi.com/acts?id=29114