https://www.taxtmi.com/acts?id=36872 Amendment revises return filing and tax payment rules so most registered persons must furnish electronic monthly returns of supplies, input tax credit and tax particulars in the prescribed form, while the Government may notify classes to file quarterly; composition taxpayers must furnish an annual electronic return reporting turnover and tax particulars. Payment timings are aligned to return periodicity: monthly filers pay by the return due date, notified quarterly filers pay as prescribed, and composition taxpayers pay for quarters in the prescribed manner and time. en-us Fri, 05 Jul 2019 18:21:59 +0530 Fri, 05 Jul 2019 18:21:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=36872 Amendment revises return filing and tax payment rules so most registered persons must furnish electronic monthly returns of supplies, input tax credit and tax particulars in the prescribed form, while the Government may notify classes to file quarterly; composition taxpayers must furnish an annual electronic return reporting turnover and tax particulars. Payment timings are aligned to return periodicity: monthly filers pay by the return due date, notified quarterly filers pay as prescribed, and composition taxpayers pay for quarters in the prescribed manner and time. Act-Rules Bill Fri, 05 Jul 2019 18:21:59 +0530 https://www.taxtmi.com/acts?id=36872