39. Furnishing of returns.

(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, ¹[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, in such form,and manner, and within such time, as may be prescribed  ²[on or before the twentieth day of the month succeeding such calendar month or part thereof.]

³[Provided that the Government may, on the recommendations of the Council, notify certain class of registered persons who shall furnish 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 

¹⁴[(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 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 ⁸[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.

(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[(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:]

⁹[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.]

(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 ¹⁰[Where], 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 ⁵[in such form and manner as may be perscribed, subject to payment of interest under this Act:

Provided that no such rectification of any omission or incorrect particulars shall be allowed after ¹¹[the thirtieth day of November] following ⁶[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 ¹² [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 subsection (1) of section 37 for the said tax period.].

¹³[(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:-

1. Substitute by  THE CENTRAL GOODS AND SERVICES TAX (AMENDMENT) ACT 2018 (NO. 31 OF 2018) Applicability yet to be notified w.e.f. 01.02.2019

in sub-section (1)

(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 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.

The word shall be subsitituted namely :

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, 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,On or before the twentieth day of the month succeeding such calendar month or part thereof.

2. Omitted by  THE CENTRAL GOODS AND SERVICES TAX (AMENDMENT) ACT 2018 (NO. 31 OF 2018) Applicability yet to be notified  w.e.f. 01.02.2019 

3. Inserted by  THE CENTRAL GOODS AND SERVICES TAX (AMENDMENT) ACT 2018 (NO. 31 OF 2018) Applicability yet to be notified  w.e.f. 01.02.2019 

4. Inserted by  THE CENTRAL GOODS AND SERVICES TAX (AMENDMENT) ACT 2018 (NO. 31 OF 2018) Applicability yet to be notified w.e.f. 01.02.2019 

5. Substitute by  THE CENTRAL GOODS AND SERVICES TAX (AMENDMENT) ACT 2018 (NO. 31 OF 2018) Applicability yet to be notified w.e.f. 01.02.2019

In sub-section (9),

(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:

The following word shall be subsitituted namely:

(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 such form and manner as may be perscribed, subject to payment of interest under this Act:

6. Substitute by  THE CENTRAL GOODS AND SERVICES TAX (AMENDMENT) ACT 2018 (NO. 31 OF 2018) Applicability yet to be notified  w.e.f. 01.02.2019

in the proviso

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.

The following word shall be subsitituted namely :

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 *⁶the end of the financial year to which such details pertain, or the actual date of furnishing of relevant annual return, whichever is earlier.

7. Substituted by the Finance (No. 2) Act, 2019

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."

Following words shall be substituted namely-

(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, 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:

8. Substituted by Finance Act, 2022 dated 30.03.2022

in sub-section (5), for the word-

“twenty

The Follwing shall be substituted-

“thirteen”

 9. Substituted by Finance Act, 2022 dated 30.03.2022

in sub-section (7), for the first proviso-

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:

The Following shall be substituted, namely-

“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.”;

10. Substituted by Finance Act, 2022 dated 30.03.2022

in sub-section (9), for the words and figures-

“Subject to the provisions of sections 37 and 38,if"

 The following shall be substituted namely-

 “Where”

11. Substituted by Finance Act, 2022 dated 30.03.2022

in the proviso for the words-

“the due date for furnishing of return for the month of September or second quarter”

The following shall be substituted namely-

“the thirtieth day of November”

12.Substituted by Finance Act, 2022 dated 30.03.2022

in sub-section (10), for the words-

“has not been furnished by him”,

The following shall be substituted namely-

“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.”.

13. Inserted by the Finance Bill, 2023 dated 01.02.2023

14.Substituted by Finance (No.2) Act, 2024 dated 30.03.2022

for sub-section (3),

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.

the following sub-section shall be substituted,

(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 month.”.