Section 39 CGST Act 2017 – Furnishing of returns.

By | April 17, 2017
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(Last Updated On: October 5, 2023)

Section 39 CGST Act 2017

[ Section 39 CGST Act 2017 Notified w.e.f 01.07.2017 vide Notification No. 9/2017 – Central Tax Dated 28th June, 2017 ]

Section 39 CGST Act 2017 explains Furnishing of returns and is covered in Chapter IX – Returns

[Note : CGST Act 2017 also known as CENTRAL GOODS AND SERVICES TAX ACT, 2017 assented by the President of India on 12-4-2017 -An Act to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the Central Government and the matters connected therewith or incidental thereto. ]

Furnishing of returns.

39 36[(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.]

(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. [Note-3 ,6,9,16 ,21,24,25]

(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[ Note -14 , 17 ] , a return, electronically, within37[thirteen] 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 [ Note -1 to 24,25] , 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.

38[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:

40[Providedthat 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.]

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.]

(8) Every registered person who is required to furnish a return under subsection (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)41[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 particulars42[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 after43[the thirtieth day of November] following 44[the end of the financial year to which such details pertain], 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 45[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 sub-section (1) of section 37 for the said tax period.]

46[(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.]

Notes on Section 39 of CGST Act 2017

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

45. Substituted for “has not been furnished by him” by the Finance Act, 2022, w.e.f. 1-10-2022.

44.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.

43.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.

42. 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.

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

40. Substituted by the Finance Act, 2022, w.e.f. 1-10-2022. Prior to its substitution, first 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:”

39.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.

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.

38. 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 :

“(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:

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.”

37.  Substituted for “twenty” by the Finance Act, 2022, w.e.f. 1-10-2022.

 36. 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 :

“(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, 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.”

35. 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.

34.  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.

33. Inserted by the Central Goods and Services Tax (Amendment) Act, 2018, with effect from a date yet to be notified.

32. Inserted by the Central Goods and Services Tax (Amendment) Act, 2018, with effect from a date yet to be notified.

31. Words “, on or before the twentieth day of the month succeeding such calendar month or part thereof” omitted by the Central Goods and Services Tax (Amendment) Act, 2018, with effect from a date yet to be notified.

30. Substituted for “in such form and manner as may be prescribed” by the Central Goods and Services Tax (Amendment) Act, 2018, with effect from a date yet to be notified.

29 Under subsection (1) of section 39 Notification No 44/2018 Central Tax  10th September, 2018 : GSTR 1 due date extended if aggregate turnover above Rs 1.5 crores. from July 2017 to March 2019

28 Under subsection (1) of section 39 : Notification No 43/2018 Central Tax Dated 10th September, 2018 : GSTR 1 Due date Extended if turnover up to Rs 1.5 crores from July 2017 to march 2019

27 Under subsection (1) of section 39  Notification No 33/2018  Central Tax Dated 10th August, 2018 : GSTR-1 due date for July 2018 to March 2019 if aggregate turnover of upto Rs.1.5 crores

26 Under subsection (1) of section 39 :  Notification No 32 /2018 Central Tax Dated 10th August, 2018: GSTR-1 Due date for July 2018 to March 2019 if Turnover more than 1.5 Crore

25. seeks to extend the due date for filing of FORM GSTR-6 for the months of July, 2017 to June, 2018, till the 31st day of July, 2018. vide Notification No 25/2018  Central Tax Dated 31st May, 2018

24  Extension of date for filing the return in FORM GSTR-6 for the months of July, 2017 to April, 2018, till the 31st day of May, 2018 vide Notification No 19/2018 Central Tax Dated  28th March, 2018

23  Seeks to prescribe the due dates for furnishing of FORM GSTR-1 for April to June, 2018 for those taxpayers with aggregate turnover of more than Rs. 1.5 crores vide Notification No 18/2018 Central Tax Dated  28th March, 2018

22. Seeks to prescribe the due date for quarterly furnishing of FORM GSTR-1 for April to June, 2018 for those taxpayers with aggregate turnover of upto Rs.1.5 crore vide Notification No 17/2018 Central Tax Dated  28th March, 2018

21 Extension of date for filing the return in FORM GSTR-6 or the months of July, 2017 to February, 2018 till the 31st day of March, 2018 vide Notification No 8/2018  Central Tax Dated 23rd January, 2018

20 Extends the due dates for monthly furnishing of FORM GSTR-1 for taxpayers with aggregate turnover of more than Rs.1.5 crores  and defer the date of filing GSTR 2 and GSTR 3 vide Notification No 72/2017 Central Tax Dated 29th December, 2017

19. Extends the due dates for quarterly furnishing of FORM GSTR-1 for taxpayers with aggregate turnover of upto Rs.1.5 crore for Q2, Q3 and Q4 of FY 2017-18 and defer the date of filing GSTR 2 and GSTR 3 vide Notification No 71/2017 Central Tax Dated 29th December, 2017

18 Seeks to extend the time limit for filing FORM GSTR-5A  for the months of July, 2017, August, 2017, September, 2017, October, 2017, November, 2017 and December, 2017 vide Notification No 69/2017 Central Tax dated 21st December, 2017

17 Seeks to extend the time limit for filing FORM GSTR-5 for the months of July, 2017, August, 2017, September, 2017, October, 2017, November, 2017 and December, 2017 vide Notification No 68/2017 Central Tax dated 21st December, 2017

  1. Seeks to extend time period for filing of details in FORM GSTR-3 for months of July and August vide Notification No 20/2017 Central Tax Dated 08th August 2017 
  2. Seeks to extend time period for filing of details in FORM GSTR-5A for month of July vide Notification No 25/2017 Central Tax Dtd 28th August, 2017
  3. Seeks to extend time period for filing of details in FORM GSTR-6 for months of July & August. vide Notification No 26/2017 Central Tax Dated 28th August, 2017
  4.  Extension of due dates for furnishing details/Returns for the months of July, 2017 and August, 2017 vide Notification No 29/2017 Central Tax dated 5th September, 2017
  5. Seeks to extend the time limit for filing of GSTR-1, GSTR-2 and GSTR-3 vide Notification No 30/2017 Central Tax Dated 11th September, 2017
  6. Seeks to extend the time limit for filing of GSTR-6 vide Notification No. 31/2017 – Central Tax Dated 11th September, 2017
  7.  Seeks to extend the time limit for filing of FORM GSTR-4 vide Notification No 41/2017 Central Tax dated 13th October, 2017
  8. Seeks to extend the time limit for filing of FORM GSTR-5A vide Notification No 42/2017 Central Tax dated 13th October, 2017
  9. Seeks to extend the time limit for filing of FORM GSTR-6 for the months of July, 2017, August, 2017 and September, 2017 vide Notification No 43/2017 Central Tax Dated 13th October, 2017
  10. Seeks to amend Notification no. 30/2017-Central Tax dated 11.09.2017 so as to extend the due date for filing FORM GSTR-2 and FORM GSTR-3 for the month of July, 2017 vide Notification No 54 /2017 Central Tax dated 30th October, 2017
  11. Time limit for furnishing the details or return, as the case may be, under  sub-section (1) of section 39 of the Act, for the months of July, 2017 to March, 2018 with aggregate turnover of upto Rs.1.5 crores shall be subsequently notified in the Official Gazette. Notification No 57/2017 Central Tax Dated 15th November, 2017
  12. Time limit for furnishing the details or return, as the case may be, under sub-section (1) of section 39 of the Act, for the months of July, 2017 to March, 2018 with aggregate turnover of more than Rs.1.5 crores shall be subsequently notified in the Official Gazette  vide Notification No 58/2017 Central Tax Dated 15th November, 2017
  13. Seeks to extend the time limit for filing of FORM GSTR-4 for the quarter July to September, 2017  vide Notification No 59/2017 Central Tax Dated 15th November, 2017
  14. Seeks to extend the time limit for furnishing the return in FORM GSTR-5, for the months of July to October, 2017 vide Notification No 60/2017 Central Tax Dated 15th November, 2017
  15. Seeks to extend the time limit for furnishing the return in FORM GSTR-5A for the months of July to October, 2017  vide Notification No 61/2017 Central Tax Dated 15th November, 2017
  16. Seeks to extend the time limit for furnishing the return in FORM GSTR-6 for the month of July, 2017 vide Notification No 62/2017 Central Tax Dated 15th November, 2017

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