Rule 3 – Rules – Goods and services Tax Settlement of funds Rules, 2017. – Rule 3 – 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
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