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Section 27 - Draft-Bills-Reports - Goods and Services Tax - Section 27 - 27. (1) Every registered taxable person shall, for every calendar month or part thereof, furnish, in such form and in such manner as may be prescribed, a return, electronically, .....

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under the provisions of section 8 of this Act shall furnish a return for each quarter or part thereof, electronically, in such form and in such manner as may be prescribed, within eighteen days after the end of such quarter: Provided further that a r .....

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shall pay to the credit of the appropriate Government the tax due as per such return not later than the last date on which he is required to furnish such return. (3) A return furnished under sub-section (1) by a registered taxable person without pay .....

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(1), whether or not any supplies of goods and/or services have been effected during such tax period. (5) Every registered taxable person required to deduct tax at source shall furnish a return, electronically, in such form and in such manner as may .....

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a return, electronically, in such form and in such manner as may be prescribed, within thirteen days after the end of such month. (7) Subject to the provisions of sections 25 and 26, if any taxable person after furnishing a return under sub-section ( .....

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