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    <title>Furnishing of returns.</title>
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    <description>Registered persons must electronically file prescribed returns of supplies, input tax credit and tax liability for each tax period under specified monthly or quarterly regimes; tax shown must be paid by the return due date. The Commissioner may extend deadlines by notification. Registrants must file for every period including nil periods. Non-scrutiny errors may be rectified in a subsequent period subject to interest and an outer rectification cut-off; filing is barred while earlier period returns remain outstanding.</description>
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      <description>Registered persons must electronically file prescribed returns of supplies, input tax credit and tax liability for each tax period under specified monthly or quarterly regimes; tax shown must be paid by the return due date. The Commissioner may extend deadlines by notification. Registrants must file for every period including nil periods. Non-scrutiny errors may be rectified in a subsequent period subject to interest and an outer rectification cut-off; filing is barred while earlier period returns remain outstanding.</description>
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