Section 39 of CGST Act

Furnishing of Returns

 

 

 

Section 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, 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.

 

Section 39 (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.

 

Substituted by the Finance (No. 2) Act, 2019, w.e.f. 10-11-2020. Prior to their substitution, sub- sections (1) and (2), as amended by the Central Goods and Services Tax (Amendment) Act, 2018, with effect from a date yet to be notified, read as under: Distributor or a non-resident

"(1) Every registered person, other than an Input Service 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, 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:

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."

 

Section 39 (3)

 

Every registered person required to deduct tax at source under section 51 shall electronically furnish a return for every calendar month of the deductions made during the month in such form and manner and within such time as may be prescribed:

 

Provided that the said registered person shall furnish a return for every calendar month whether or not any deductions have been made during the said period.

 

Substituted by the Finance (No. 2) Act, 2024, w.e.f. 1-11-2024. Prior to its substitution, sub- section (3) read as under:

 

Section 39 (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.

 

Section 39 (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.

 

Section 39(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 twenty 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.

 

{Substituted for "twenty" by the Finance Act, 2022, w.e.f. 1-10-2022}.

 

Section 39(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.

 

Section 39(7)

 

Every registered person who is required to furnish a return under 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:

 

{Substituted by the Finance (No. 2) Act, 2019, w.e.f. 10-11-2020. Prior to its substitution, sub-section (7), as amended by the Central Goods and Services Tax (Amendment) Act, 2018, with effect from a date yet to be notified, read as under:

 

Section 39(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:

 

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:

 

{Substituted by the Finance Act, 2022; w.e.f. 1-10-2022. Prior to its substitution, proviso read as under:

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:}

 

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.

 

Section 39 (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.

 

Section 39 (9)

 

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 particular therein, other than as a result of scrutiny, audit, inspection, enforcement activity by the tax authorities, he shall rectify such omission or incorrect particulars [in such form and manner as may be prescribed], subject to payment of interest under this Act:

 

Provided that no such rectification of any omission or incorrect particulars shall be allowed after the thirtieth day of November following the end of the FY to which such details pertain,

Or

the actual date of furnishing of relevant annual return,

whichever is earlier.

 

• Substituted for "Subject to the provisions of sections 37 and 38, if by the Finance Act, 2022, w.e.f. 1-10-2022.

 

• Substituted for "in the return to be furnished for the month or quarter during which such omission or incorrect particulars are noticed by the Central Goods and Services Tax (Amendment) Act, 2018, with effect from a date yet to be notified.

 

Section 39(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 [or the details of outward supplies under sub-section (1) of section 37 for the said tax period has not been furnished by him:

 

{Substituted for "has not been furnished by him by the Finance Act, 2022, w.e.f. 1-10-2022}.

 

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 sub-section (1) of section 37 for the said tax period].

 

Section 39(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.

 

{Inserted by the Finance Act, 2023, w.e.f. 1-10-2023}.

 

• See rules 60(6), 61 to 66, 67A, 68 and 82 and Form Nos. GSTR-3, GSTR-3A, GSTR-3B, GSTR-4, GSTR-4A, GSTR-5, GSTR-5A, GSTR-6, GSTR-6A, GSTR-7, GSTR-7A, GSTR-11 and CMP-08 of the CGST Rules, 2017.

 

• Enforced with effect from 1-7-2017.

 

• For filing of Form No. GSTR-3B, see Notification No. 23/2017-Central Tax, dated 17-8-2017.

 

• For conditions and restrictions for furnishing quarterly returns from January, 2021 onwards by notified registered persons having an aggregate turnover of up to rupees five crore and payment of tax due every month in accordance with proviso to sub-section (7) of said section, Notification No. 84/2020-Central Tax, dated 10-11-2020.
•  

For special procedure to be followed to pay tax by registered persons who have opted to furnish return for every quarter or part thereof, see Notification No. 85/2020-Central Tax, dated 10-11-2020.

 

• Substituted for “the due date for furnishing of return for the month of September or second quarter" by the Finance Act, 2022, w.e.f. 1-10-2022.

 

• Substituted for "the end of the financial year" by the Central Goods and Services Tax (Amendment) Act, 2018, with effect from a date yet to be notified.