Important Keyword: Electronic transmission.
Table of Contents
GST Rule 3. Electronic transmission of the Reports.-
(1) The Goods and Services Tax Network shall transmit reports electronically to the Authorities as provided hereunder.
(2) The Reports, as referred to in sub-rule (1) shall be submitted-
(a) by 25th of the month in which Goods and Services Tax returns are submitted, in case of monthly reports;
and
(b) by the 25th of October of the subsequent financial year, in case of annual reports, in case of report relating to non-un utilised input tax credit:
Provided that if 25th of the month is a holiday, then the report shall be sent by the first working day after the holiday:
Provided further that if the date of filing of return is extended, then the date of generation of settlement report shall stand extended accordingly and in case the return for September is filed late the report related to non utilised input tax credit shall be sent accordingly.
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