https://www.taxtmi.com/acts?id=30579 Registered persons (with specified exceptions) must electronically file periodic returns reporting supplies, input tax credit, tax payable and tax paid within prescribed monthly or quarterly deadlines; the Commissioner may extend filing time for specified classes. Tax due must be paid by the return deadline and returns must be filed for every tax period even if no supplies occurred. Omitted or incorrect particulars discovered by the taxpayer (other than via official scrutiny or enforcement) may be rectified in the return for the period when noticed, subject to interest, but rectification is barred after the specified post-year-end cut-off. Filing is disallowed if earlier returns are outstanding. en-us Wed, 26 Jul 2017 12:26:28 +0530 Thu, 10 Aug 2017 11:26:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=30579 Registered persons (with specified exceptions) must electronically file periodic returns reporting supplies, input tax credit, tax payable and tax paid within prescribed monthly or quarterly deadlines; the Commissioner may extend filing time for specified classes. Tax due must be paid by the return deadline and returns must be filed for every tax period even if no supplies occurred. Omitted or incorrect particulars discovered by the taxpayer (other than via official scrutiny or enforcement) may be rectified in the return for the period when noticed, subject to interest, but rectification is barred after the specified post-year-end cut-off. Filing is disallowed if earlier returns are outstanding. Act-Rules GST - States Wed, 26 Jul 2017 12:26:28 +0530 https://www.taxtmi.com/acts?id=30579