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    <title>Amendment of section 39.</title>
    <link>https://www.taxtmi.com/acts?id=37099</link>
    <description>The amendment requires most registered persons to furnish electronic returns monthly of inward and outward supplies, input tax credit, tax payable and tax paid, while allowing the Government to notify certain classes to file quarterly; composition taxpayers must file an annual electronic return of turnover and tax particulars. Tax due must be paid not later than the last date for furnishing the return, with specific provisos governing payment timing and particulars for notified quarterly filers and composition filers in the prescribed form, manner and time.</description>
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      <description>The amendment requires most registered persons to furnish electronic returns monthly of inward and outward supplies, input tax credit, tax payable and tax paid, while allowing the Government to notify certain classes to file quarterly; composition taxpayers must file an annual electronic return of turnover and tax particulars. Tax due must be paid not later than the last date for furnishing the return, with specific provisos governing payment timing and particulars for notified quarterly filers and composition filers in the prescribed form, manner and time.</description>
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