Section 39 – Furnishing of returns of CGST ACT, 2017<\/p>\n
39. (1) Every registered person, other than an Input Service Distributor or a
\nnon-resident taxable person or a person paying tax under the provisions of section 10 or
\nsection 51 or section 52 shall, for every calendar month or part thereof, furnish, in such form
\nand manner as may be prescribed, a return, electronically, of inward and outward supplies of
\ngoods or services or both, input tax credit availed, tax payable, tax paid and such other
\nparticulars as may be prescribed, on or before the twentieth day of the month succeeding
\nsuch calendar month or part thereof.
\n(2) A registered person paying tax under the provisions of section 10 shall, for each
\nquarter or part thereof, furnish, in such form and manner as may be prescribed, a return,
\nelectronically, of turnover in the State or Union territory, inward supplies of goods or services
\nor both, tax payable and tax paid within eighteen days after the end of such quarter.
\n(3) Every registered person required to deduct tax at source under the provisions of
\nsection 51 shall furnish, in such form and manner as may be prescribed, a return, electronically,
\nfor the month in which such deductions have been made within ten days after the end of
\nsuch month.
\n(4) Every taxable person registered as an Input Service Distributor shall, for every
\ncalendar month or part thereof, furnish, in such form and manner as may be prescribed, a
\nreturn, electronically, within thirteen days after the end of such month.
\n(5) Every registered non-resident taxable person shall, for every calendar month or
\npart thereof, furnish, in such form and manner as may be prescribed, a return, electronically,
\nwithin twenty days after the end of a calendar month or within seven days after the last day
\nof the period of registration specified under sub-section (1) of section 27, whichever is
\nearlier.
\n(6) The Commissioner may, for reasons to be recorded in writing, by notification,
\nextend the time limit for furnishing the returns under this section for such class of registered
\npersons as may be specified therein:
\nProvided that any extension of time limit notified by the Commissioner of State tax or
\nUnion territory tax shall be deemed to be notified by the Commissioner.
\n(7) Every registered person, who is required to furnish a return under sub-section (1)
\nor sub-section (2) or sub-section (3) or sub-section (5), shall pay to the Government the tax
\ndue as per such return not later than the last date on which he is required to furnish such
\nreturn.
\n(8) Every registered person who is required to furnish a return under sub-section (1) or
\nsub-section (2) shall furnish a return for every tax period whether or not any supplies of
\ngoods or services or both have been made during such tax period.
\n(9) Subject to the provisions of sections 37 and 38, if any registered person
\nafter furnishing a return under sub-section (1) or sub-section (2) or sub-section (3) or
\nsub-section (4) or sub-section (5) discovers any omission or incorrect particulars therein,
\nother than as a result of scrutiny, audit, inspection or enforcement activity by the tax authorities,
\nhe shall rectify such omission or incorrect particulars in the return to be furnished for the
\nmonth or quarter during which such omission or incorrect particulars are noticed, subject to
\npayment of interest under this Act:
\nProvided that no such rectification of any omission or incorrect particulars shall be
\nallowed after the due date for furnishing of return for the month of September or second
\nquarter following the end of the financial year, or the actual date of furnishing of relevant
\nannual return, whichever is earlier.
\n(10) A registered person shall not be allowed to furnish a return for a tax period if the
\nreturn for any of the previous tax periods has not been furnished by him.<\/p>\n","protected":false},"excerpt":{"rendered":"
Section 39 – Furnishing of returns of CGST ACT, 2017 39. (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, in such form … Continue reading “Section 39 – Furnishing of returns of CGST ACT, 2017”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[16],"tags":[],"_links":{"self":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts\/202"}],"collection":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/comments?post=202"}],"version-history":[{"count":1,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts\/202\/revisions"}],"predecessor-version":[{"id":203,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts\/202\/revisions\/203"}],"wp:attachment":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/media?parent=202"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/categories?post=202"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/tags?post=202"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}