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    <title>GST Returns for past period</title>
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    <description>Returns may be filed only from the effective date of registration; past periods cannot be covered retroactively. Outstanding tax for earlier months should be deposited with interest in the month of taking registration and the related invoices shown in that return. Penalties for non filing are payable and the common portal may generate interest and penalty calculations. Technical glitches may warrant representation to authorities for relief.</description>
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      <link>https://www.taxtmi.com/forum/issue?id=113608</link>
      <description>Returns may be filed only from the effective date of registration; past periods cannot be covered retroactively. Outstanding tax for earlier months should be deposited with interest in the month of taking registration and the related invoices shown in that return. Penalties for non filing are payable and the common portal may generate interest and penalty calculations. Technical glitches may warrant representation to authorities for relief.</description>
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      <law>GST</law>
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