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    <title>Electronic transmission of reports</title>
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    <description>Electronic transmission of settlement reports under the Goods and Services Tax Settlement of Funds Rules requires the common portal to transmit reports to the Authorities by the 25th day of the month in which GST returns are furnished. If the 25th falls on a holiday, transmission is shifted to the first working day after the holiday. Where the time for filing returns is extended, the date for generation of the settlement report is extended accordingly.</description>
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      <description>Electronic transmission of settlement reports under the Goods and Services Tax Settlement of Funds Rules requires the common portal to transmit reports to the Authorities by the 25th day of the month in which GST returns are furnished. If the 25th falls on a holiday, transmission is shifted to the first working day after the holiday. Where the time for filing returns is extended, the date for generation of the settlement report is extended accordingly.</description>
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