Section 39 CGST Act 2017 – Furnishing of returns.

By | April 17, 2017
(Last Updated On: October 14, 2017)

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. (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 and 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. [Note-3 ,6,9 ]

(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 [ Note -1 to 9] , 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 subsection (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 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) 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.


Note -1

  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

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

Related Book on GST Act

Section 39 CGST Act 2017

Direct Taxes Ready ReckonerService Tax Ready ReckonerCompany Law Ready Reckonertax deduction at source
New Books Released on Tax , GST and law

19 thoughts on “Section 39 CGST Act 2017 – Furnishing of returns.

  1. Pingback: 42. Matching, reversal and reclaim of input tax credit.- CGST Act 2017 - Tax Heal

  2. Pingback: CGST Act 2017 - Chapter Wise and Section Wise - Tax Heal

  3. Pingback: Composition Scheme under GST - Analysis - Tax Heal

  4. Pingback: Section 2 CGST Act 2017 - Definitions - Tax Heal

  5. Pingback: Section 51 CGST Act 2017 - Tax deduction at source. - Tax Heal

  6. Pingback: Section 43 CGST Act 2017 - Matching, reversal and reclaim of reduction in output tax liability. - Tax Heal

  7. Pingback: Section 45 CGST Act 2017 - Final return. - Tax Heal

  8. Pingback: Section 46 CGST Act 2017 - Notice to return defaulters. - Tax Heal

  9. Pingback: Section 59 CGST Act 2017 Self-assessment. - Tax Heal

  10. Pingback: Section 60 CGST Act 2017 - Provisional assessment. - Tax Heal

  11. Pingback: Section 16 CGST Act 2017 - Eligibility and condition for taking input tax credit. - Tax Heal

  12. Pingback: Section 54 CGST Act 2017 - Refund of tax. - Tax Heal

  13. Pingback: GST on Advance Payments of Goods & Services - Analysis - Tax Heal

  14. Pingback: Compulsory Registration under GST ( India )- types - Tax Heal

  15. Pingback: GST Practitioner - Eligibility Criteria, Relevant forms & Procedure - Tax Heal

  16. Pingback: Sections of CGST Act 2017 w.e.f 01.07.2017 - Notification No. 9/2017 – Central Tax Dated 28th June, 2017 - Tax Heal

  17. Pingback: Section 168 CGST Act 2017- Power to issue instructions or directions. - Tax Heal

  18. Pingback: ICAI Suggestions on GST Act to Govt : July 2017 - Tax Heal

  19. Pingback: GSTR 3 for July and Aug 2017 Time Extended : Notification No 20/2017 Central Tax Dated 08th August 2017  - Tax Heal

Leave a Reply

Your email address will not be published. Required fields are marked *