Amendment status not verified — confirm the current text below against the official source.
(1) . Every registered person, otherthan an Input Service Distributor or a non-residenttaxable person or a person "paying tax under the provisions of sections 10, section 51 bisection 52 shall, for every calendar month or part thereof, furnish, in such form and manner as may be prescribed, a return, electronically, of inward and outward supplies ofgoods or services or both, input tax credit availed, tax payable. taxpaid and otherparticulars as may beer on or before the twentieth day of the month succeeding such calendar month orpart thereof. (2) A registered person paying tax under the provisions of section ’10 shall, for each quarter or part thereof, furnish, in such form and manner as maybe prescribed, a return. electronically, ofinward supplies ofgoods or services or both, tax payable and tax paid within eighteen days after the end ofsuch quarter. Worm c» , (4) (5) (6) 56 “ Every registered person required to deduct tax at source under the provisions" of section. 51 shall furnish, in such form and manner as may be‘prescribedt a return, electronically, for the monthin which such deductions have heen made within ten days alter the end of such month. Every taxable person registered as an Input Service Distributor shall, for , every calendar month or part thereof; filrnlshmsudifomandmannerasmayhe prescribed, a return, electronically, within thirteen days after the end of such month. Every registered non—resident taxable person shall, for every calendar month or part thereof, furnish, in such form andimnner as maybe prescribed, a return, electronically, within twenty days after the. end of a calendar month or within seven days after the last day of the period ofregistration specified under sub-section(l) ofsection 27', whichever is earlier. The Commissioner may, for reasons to be recorded in writing,.by notification. extend the time limit for furnishingthereturnsunderthissectionforsuchdaas ofregisteredpersonsasmaybespecifiedtherein: Provided that any extension oftime limit notified by the Commissioner ofcentral tax shall be deemed to be notified by the Commissioner. ’ ‘ (7)} Everyregistered person, who is required to furnish a return. under sub-section“) or sub-section (2) or sub-sectionfgilor sub-section (5); shall pay'to the I . Government thetax‘due as per such return not later (8) ,thanthelastdateonwhichheisrequiredtofiirnishsuch ' return. Every registered personwho is required to furnish a return under sub-section (1) or sub-section (2) shall furnish a return for every tax period whether or not any ‘ supplies ofgoods or services or both have been effected during such tax period.