61‑15 When you must give the Commissione61‑15 When you must give the Commissioner your return

#### 61‑15 When you must give the Commissioner your return (1) If you are \*registered for GST, or \*required to be registered for GST, you must give the Commissioner your return for a \*tax period on or before the day on which you are required to give the Commissioner your \*GST return for the tax period. > Note 1: For the penalties for failing to comply with these obligations, see the Taxation Administration Act 1953. > Note 2: If you lodge your GST return electronically, you must also electronically notify the Commissioner of your net fuel amount (see section 388‑80 in Schedule 1 to the Taxation Administration Act 1953). > Note 3: Instalment taxpayers may give their returns on a different day (see section 46‑5). (2) If you are neither \*registered for GST, nor \*required to be registered for GST, you must give the Commissioner your return for a \*fuel tax return period by the 21st day after the end of the fuel tax return period. (2A) You must, if required by the Commissioner, whether before or after the end of a \*tax period or \*fuel tax return period, give to the Commissioner, within the time required, a return or a further or fuller return for the tax period or fuel tax return period or a specified period, whether or not you have given the Commissioner a return for the tax period or fuel tax return period under subsection (1) or (2). (3) You must give the Commissioner your return for a \*tax period or a \*fuel tax return period in the \*approved form.