Section 39 of CGST Act, 2017 Furnishing of returns

 

 Furnishing of returns, Section 39 of CGST Act, 2017


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The below post explains about Furnishing of returns under section 39 of CGST Act,2017.

 

Section 39 of CGST Act, 2017 explains Furnishing of returns as below: (The amendments if any will also be updated here soon).

 

The extract of Section 39 of CGST Act,2017 quoted below:

 

39  Furnishing of returns

 

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,

section 51 or section 52 shall, for every calendar month or part thereof, furnish, in such form

Section 39 of CGST Act, 2017 Furnishing of returnsand manner 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, on or before the twentieth day of the month succeeding

such calendar month or part thereof.

(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.

(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 twenty 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.

(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.

 

(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) Subject to the provisions of sections 37 and 38, if 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 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 the due date for furnishing of return for the month of September or second

quarter following the end of the financial year, 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 has not been furnished by him.

 

The above information clarifies about Furnishing of returns under section 39 of CGST Act,2017.  

 

If you have any comments about Section 39 of CGST Act, 2017 explaining Furnishing of returns, share below your thoughts:

 

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Comments


diwakar singh gahlout: what is form 39 in gst. a customer how can import personal goods in bulk quantity from other state.

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