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    <title>Furnishing of returns.</title>
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    <description>Registered persons must electronically furnish periodic returns detailing supplies, input tax credit, tax payable and paid, and prescribed particulars by specified deadlines: monthly returns generally by the twentieth of the succeeding month, quarterly for composition taxpayers, and shorter deadlines for TDS deductors, Input Service Distributors and non-resident taxpayers. The Commissioner may extend time limits. Tax must be paid by the return due date. Returns must be filed for every tax period, omissions or errors (not arising from authority action) may be rectified in a later return subject to interest and temporal limits, and filing for a period is barred if prior returns remain unpaid.</description>
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      <description>Registered persons must electronically furnish periodic returns detailing supplies, input tax credit, tax payable and paid, and prescribed particulars by specified deadlines: monthly returns generally by the twentieth of the succeeding month, quarterly for composition taxpayers, and shorter deadlines for TDS deductors, Input Service Distributors and non-resident taxpayers. The Commissioner may extend time limits. Tax must be paid by the return due date. Returns must be filed for every tax period, omissions or errors (not arising from authority action) may be rectified in a later return subject to interest and temporal limits, and filing for a period is barred if prior returns remain unpaid.</description>
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