https://gstindia.net/topic/cgst2-106/feed/ Wed, 28 Oct 2026 14:07:52 +0000 https://bbpress.org/?v=2.6.14 en-US https://gstindia.net/topic/cgst2-106/#post-1358 https://gstindia.net/topic/cgst2-106/#post-1358 Thu, 13 Apr 2017 22:32:03 +0000 Admin “tax period” means the period for which the return is required to be furnished;

]]> https://gstindia.net/topic/cgst2-106/#post-2063 https://gstindia.net/topic/cgst2-106/#post-2063 Tue, 23 May 2017 05:58:38 +0000 Priya Madrecha Given that the term ‘return’ is not limited to any particular return, the term tax period can also vary for each return prescribed under the law. A ‘tax period’ would ordinarily be the calendar months (or quarters ending on the last dates of March, June, September and December in case of composition suppliers). However, it can also include a period of one financial year, for the annual return.

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