https://www.taxtmi.com/acts?id=29617 Registered persons must electronically furnish periodic returns of supplies, input tax credit and tax payable/paid by prescribed deadlines; composition taxpayers and certain categories follow quarterly or distinct monthly timelines. The Commissioner may extend deadlines by notification. Tax due per return must be paid by the filing date. Returns are required each tax period even if no supplies occurred. Taxpayers may rectify own omissions or incorrect particulars in subsequent period returns subject to interest, within prescribed post-year cutoffs; filing is blocked if earlier returns are outstanding. en-us Tue, 04 Jul 2017 18:39:22 +0530 Wed, 16 Aug 2017 12:47:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=29617 Registered persons must electronically furnish periodic returns of supplies, input tax credit and tax payable/paid by prescribed deadlines; composition taxpayers and certain categories follow quarterly or distinct monthly timelines. The Commissioner may extend deadlines by notification. Tax due per return must be paid by the filing date. Returns are required each tax period even if no supplies occurred. Taxpayers may rectify own omissions or incorrect particulars in subsequent period returns subject to interest, within prescribed post-year cutoffs; filing is blocked if earlier returns are outstanding. Act-Rules GST - States Tue, 04 Jul 2017 18:39:22 +0530 https://www.taxtmi.com/acts?id=29617