THE CENTRAL GOODS AND SERVICES TAX ACT, 2017
RETURNS
Section 39: Furnishing of returns. (Relevant Rules 61 to 67) (Relevant Updates)
4[* (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, and within such
time, 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 paying tax under the provisions of
section 10, shall,
for each financial year or part thereof, furnish a return, electronically, of
turnover in the
State
or
Union territory
, inward supplies of goods or services
or both, tax payable, tax paid and such other particulars in such form and
manner, and within such time, as may be prescribed.]
[helldod old[(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, 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] [helldod old[in such form and manner as may be prescribed,]helldod] 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, [helldod 3 omit[on or before the twentieth day of the month succeeding such calendar month or part thereof.]helldod]
2[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
thereof, subject to such conditions and safeguards as may be specified therein.]
(2) A registered person paying tax under the provisions of
section 10 shall,
for each quarter or part thereof, furnish, in such form and manner as may be
prescribed, a return, electronically, of turnover in the State or Union
territory, inward supplies of goods or services or both, tax payable and tax
paid within eighteen days after the end of such quarter.] helldod]
*(3) Every registered person required to deduct tax at source under the
provisions of section 51 shall furnish, in such form and manner
as may be
prescribed, a return, electronically, for the month in which such deductions
have been made within ten days after the end of such month.
(4) Every
taxable person
registered as an Input Service Distributor shall, for
every calendar month or part thereof, furnish, in such form and manner
as may
be prescribed, a return, electronically, within thirteen days after the 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
5[thirteen] [helldodold[twenty]helldod] 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.
4[(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 Government the tax due as per such return not later than the last date on which he is required to furnish such return:
5[Provided that every registered person furnishing return under the proviso to sub-section (1) shall pay to the Government, in such form and manner, and within such time, as may be prescribed,''
(a) an amount equal to 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; or
(b) in lieu of the amount referred to in clause (a), an amount determined in such manner and subject to such conditions and restrictions as may be prescribed.]
[helldodold[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:]helldod]
Provided further that every registered person furnishing return under sub-section (2) shall pay to the Government the tax due taking into account turnover in the State or Union territory, inward supplies of goods or services or both, tax payable, and such other particulars during a quarter, in such form and manner, and within such time, as may be prescribed.]
[helldod old[(7) Every registered person, who is required to furnish a return under
sub-section (1) or sub-section (2) or sub-section (3) or sub-section (5), shall
pay to the Government the tax due as per such
return
not later than the last
date on which he is required to furnish such return.
2[Provided that
the Government may, on the recommendations of the Council, notify certain
classes of registered persons who shall 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.]] helldod]
(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) 5[Where] [helldodold[Subject to the provisions of sections 37 and
section 38, if]helldod] 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 1[in
such form and manner as may be perscribed] [helldod
old[in the return to be furnished for the
month or
quarter
during which such omission or incorrect particulars are noticed,]helldod] subject to payment of interest under this Act:
*Provided that no such rectification of any omission or incorrect particulars
shall be allowed after 5[thirtieth
day of November] [helldodold[the due date for furnishing of return for the month of
September or second quarter]helldod] following
1[the
end of the financial year to which such details pertain] [helldod
old[the end of the financial year]helldod], or the
actual date of furnishing of relevant annual return, whichever is earlier.
(10) A registered person shall not be allowed to furnish a return for a tax
period if the return for any of the previous tax periods 5['or
the details of outward supplies under sub-section (1) of
section 37 for the said
tax period has not been furnished by him:
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, even if he has not furnished the returns for one or more previous tax periods or has not furnished the details of outward supplies under subsection (1) of section 37 for the said tax period] [helldodold[has not been furnished by him.]helldod]
6[(11) A registered person shall not be allowed to furnish a return for a tax period after the expiry of a period of three 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.]
2. Inserted Vide: CGST Amendment Act 2018
3. Omitted Vide: CGST Amendment Act 2018
4.Substituted Vide: Finance (No. 2) Act, 2019 vide Notification No. 81/2020-Central Tax, dt. 10.11.2020 ( w.e.f. 10.11.2020)
5. Substituted Vide: Finance Act, 2022 vide Notification No. 18/2022 - Central Tax dt. 28.09.2022 (w.e.f. 01.10.2022)
6. Inserted Vide: Section 143 of Finance Act 2023 vide Notification No. 28/2023 - Central Tax dt. 31.07.2023 (w.e.f. 01.10.2023)