Section 39
Furnishing of returns.
GST
RETURNS
Section 39 of Central Goods And Services Tax Act, 2017
Furnishing of returns.
39. 7[(1) Every registered person, other than an Input Service Distributor or a non-resident taxable person or a person paying tax under the provisions of section 10 or section 51 or section 52 shall, for every calendar month or part thereof, furnish, a return, electronically, of inward and outward supplies of goods or services or both, input tax credit availed, tax payable, tax paid and such other particulars, in such form and manner, 16[within such time, and subject to such conditions and restrictions], as may be prescribed:
Provided that the Government may, on the recommendations of the Council, notify certain class of registered persons who shall furnish a return for every quarter or part thereof, subject to such conditions and restrictions as may be specified therein.
(2) A registered person payin
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end of such month.
(5) Every registered non-resident taxable person shall, for every calendar month or part thereof, furnish, in such form and manner as may be prescribed, a return, electronically, within 9[thirteen] days after the end of a calendar month or within seven days after the last day of the period of registration specified under sub-section (1) of section 27, whichever is earlier.
(6) The Commissioner may, for reasons to be recorded in writing, by notification, extend the time limit for furnishing the returns under this section for such class of registered persons as may be specified therein:
Provided that any extension of time limit notified by the Commissioner of State tax or Union territory tax shall be deemed to be notified by the Commissioner.
8[(7) Every registered person who is required to furnish a return under sub-section (1), other than the person referred to in the proviso thereto, or sub-section (3) or sub-section (5), shall pay to the Gov
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and within such time, as may be prescribed.]
(8) Every registered person who is required to furnish a return under sub-section (1) or sub-section (2) shall furnish a return for every tax period whether or not any supplies of goods or services or both have been made during such tax period.
(9) 11[Where] any registered person after furnishing a return under sub-section (1) or sub-section (2) or sub-section (3) or sub-section (4) or sub-section (5) discovers any omission or incorrect particulars therein, other than as a result of scrutiny, audit, inspection or enforcement activity by the tax authorities, he shall rectify such omission or incorrect particulars [5] in the return to be furnished for the month or quarter during which such omission or incorrect particulars are noticed, subject to payment of interest under this Act:
Provided that no such rectification of any omission or incorrect particulars shall be allowed after 12[the thirtieth day of Novemb
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ee years from the due date of furnishing the said return:
Provided that the Government may, on the recommendations of the Council, by notification, subject to such conditions and restrictions as may be specified therein, allow a registered person or a class of registered persons to furnish the return for a tax period, even after the expiry of the said period of three years from the due date of furnishing the said return.]
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NOTES:-
1.
Substituted vide Section 17 of the Central Goods and Services Tax (Amendment) Act, 2018 [Never notified, later sub-section 1 substituted as such, see below note 7] before it was read as,
“in such form and manner as may be prescribed”
2.
Substituted vide Section 17 of the Central Goods and Services Tax (Amendment) Act, 2018 [Never notified, later sub-section 1 substituted as such, see below note 7] before it was read as,
“on or before the twentieth day of the mont
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sp;in the proviso, for the words “the end of the financial year”, the words “the end of the financial year to which such details pertain” shall be substituted.”
7.
Substituted vide Section 97 of the Finance (No. 2) ACT, 2019 w.e.f. 10-11-2020 before it was read as,
“(1) Every registered person, other than an Input Service Distributor or a non-resident taxable person or a person paying tax under the provisions of section 10 or, section 51 or section 52 shall, for every calendar month or part thereof, furnish, 1[in such form, manner and within such time as may be prescribed], a return, electronically, of inward and outward supplies of goods or services or both, input tax credit availed, tax payable, tax paid and such other particulars as may be prescribed, 2[****].
3[Provided that the Government may, on the recommendations of the Council, notify certain classes of registered persons who shall furnish return for every quarter or part the
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pay to the Government the tax due or part thereof as per the return on or before the last date on which he is required to furnish such return, subject to such conditions and safeguards as may be specified therein.]”
9.
Substituted vide Section 105 of the Finance Act, 2022 w.e.f. 01-10-2022 before it was read as, “twenty”
10.
Substituted vide Section 105 of the Finance Act, 2022 w.e.f. 01-10-2022 before it was read as,
“Provided that every registered person furnishing return under the proviso to sub-section (1) shall pay to the Government, the tax due taking into account inward and outward supplies of goods or services or both, input tax credit availed, tax payable and such other particulars during a month, in such form and manner, and within such time, as may be prescribed:”
11.
Substituted vide Section 105 of the Finance Act, 2022 w.e.f. 01-10-2022 before it was read as,
“Subject t
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