https://www.taxtmi.com/article/detailed?id=9480 September serves as the operative temporal benchmark for many GST compliance deadlines, but the statute frames those deadlines variably-by the September return due date, the actual September filing date, or "by September"-creating potential taxpayer confusion. Key examples include section 16(4) (time limit to avail input tax credit), section 34(2) (credit note declaration), provisos to sections 37(3) and 39(9) (rectifications across returns), section 52(6) (e commerce TCS return), and Rule 42 (annual reversal calculations), each tied to differing September-based triggers with illustrative FY 2019-20 due dates. en-us Mon, 21 Sep 2020 18:36:58 +0530 Mon, 21 Sep 2020 18:36:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9480 September serves as the operative temporal benchmark for many GST compliance deadlines, but the statute frames those deadlines variably-by the September return due date, the actual September filing date, or "by September"-creating potential taxpayer confusion. Key examples include section 16(4) (time limit to avail input tax credit), section 34(2) (credit note declaration), provisos to sections 37(3) and 39(9) (rectifications across returns), section 52(6) (e commerce TCS return), and Rule 42 (annual reversal calculations), each tied to differing September-based triggers with illustrative FY 2019-20 due dates. Articles Goods and Services Tax - GST Mon, 21 Sep 2020 18:36:58 +0530 https://www.taxtmi.com/article/detailed?id=9480