https://www.taxtmi.com/acts?id=29435 Section 39 requires registered persons to furnish periodic electronic returns reporting supplies, input tax credit, tax payable and tax paid, with specified differing due dates by category (monthly for most taxpayers, quarterly for composition taxpayers, monthly shortened deadlines for TDS deductors, ISDs and non-resident taxpayers). It mandates tax payment by the return due date, obligation to file for every tax period irrespective of activity, rectification of errors in subsequent returns subject to interest and cut off limits, Commissioner power to extend deadlines by notification, and prohibition on filing for a period if earlier period returns remain outstanding. en-us Tue, 04 Jul 2017 15:07:48 +0530 Thu, 27 Jul 2017 17:48:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=29435 Section 39 requires registered persons to furnish periodic electronic returns reporting supplies, input tax credit, tax payable and tax paid, with specified differing due dates by category (monthly for most taxpayers, quarterly for composition taxpayers, monthly shortened deadlines for TDS deductors, ISDs and non-resident taxpayers). It mandates tax payment by the return due date, obligation to file for every tax period irrespective of activity, rectification of errors in subsequent returns subject to interest and cut off limits, Commissioner power to extend deadlines by notification, and prohibition on filing for a period if earlier period returns remain outstanding. Act-Rules GST - States Tue, 04 Jul 2017 15:07:48 +0530 https://www.taxtmi.com/acts?id=29435