Provisions under Section 39 of the Central Goods and Services Tax (CGST) Act, 2017 relating to “Furnishing of Returns”:
Section 39 of CGST Act 2017: Furnishing of Returns (CHAPTER IX 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 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: [substituted sub-section (1) with proviso from 10/11/2020: refer Note 2]
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. [substituted sub-section (1) with proviso from 10/11/2020: refer Note 2]
(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 sub-section (2) from 10/11/2020: refer Note 2]
(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 thirteen [text substituted from 01/10/2022: refer Note 3(a)] 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), 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 sub-section (7) with first and second proviso from 10/11/2020: refer Note 2]
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 first proviso from 01/10/2022: refer Note 3(b)]
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. [second proviso from 10/11/2020: refer Note 2]
(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 Where [text substituted from 01/10/2022: refer Note 3(c)] 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 in such form and manner as may be prescribed [text substituted, pending commencement: refer Note 1(e)], 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 the thirtieth day of November [text substituted from 01/10/2022: refer Note 3(d)] following the end of the financial year to which such details pertain [text inserted, pending commencement: refer Note 1(f)], 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 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. [text substituted and proviso inserted in sub-section (10) from 01/10/2022: refer Note 3(e)]
(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: [sub-section (11) with proviso inserted from 01/10/2023: refer Note 4]
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. [sub-section (11) with proviso inserted from 01/10/2023: refer Note 4]
| Note: CBEC notifies 01/07/2017 as the commencement date vide Notification 9/2017. |
Amendments History:
1. Amendments vide Section 17 of the CGST (Amendment) Act, 2018, pending notification on commencement date:
a) In sub-section (1), the text ‘in such form and manner as may be prescribed’ substituted with the text ‘in such form, manner and within such time as may be prescribed’;
b) In sub-section (1), the text ”on or before the twentieth day of the month succeeding such calendar month or part thereof” omitted;
c) Proviso to sub-section (1) inserted;
d) Proviso to sub-section (7) inserted;
e) In sub-section (9), the text ‘in the return to be furnished for the month or quarter during which such omission or incorrect particulars are noticed’ substituted with the text ‘in such form and manner as may be prescribed’; and
f) In Proviso to sub-section (9), the text ‘to which such details pertain’ inserted.
2. Sub-sections (1), (2) and (7) substituted vide Section 97 of the Finance Act, 2019, followed with Notification 81/2020 on commencement date of 10/11/2020. Sub-sections (1), (2) and (7) prior to 10/11/2020:
(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 in such form, manner and within such time as may be prescribed [text substituted, pending commencement: refer Note 1(a)], 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 [text omitted, pending commencement: refer Note 1(b)/Sub-section (1) substituted from 10/11/2020: refer Note 2]
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. [proviso inserted, pending commencement: refer Note 1(c) /Sub-section (1) substituted from 10/11/2020: refer Note 2]
(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. [Sub-section (2) substituted from 10/11/2020: refer Note 2]
(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. [Sub-section (7) substituted from 10/11/2020: refer Note 2]
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. [proviso inserted, pending commencement: refer Note 1(d)/ Sub-section (7) substituted from 10/11/2020: refer Note 2]
3. Amendments vide Section 105 of the Finance Act 2022 followed with Notification 18/2022 on commencement date of 01/10/2022:
(a) In sub-section (5), the text “twenty” substituted with the text “thirteen”.
(b) First proviso to Sub-section (7) substituted.
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: [first proviso of sub-section (7) from 10/11/2020: refer Note 2/ first proviso substituted from 01/10/2022: refer Note 3(b)]
(c) In sub-section (9) the text “Subject to the provisions of sections 37 and 38, if” substituted with the text “Where”.
(d) In the proviso to sub-section (9) the text “the due date for furnishing of return for the month of September or second quarter” substituted with the text “the thirtieth day of November”.
(e) In sub-section (10) the text “has not been furnished by him” substituted with the text “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.”
4. Sub-section (11) inserted vide the Finance Act, 2023, followed with Notification 28/2023 on commencement date of 01/10/2023.
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| CGST Act 2017: Last updated 15/02/2024 |
| The CGST Act 2017 has been notified vide GOI Notification dated 12/04/2017, which has subsequently been amended through the CGST (Extension to J&K) Act 2017, Finance Act 2018, CGST Amendment Act 2018, Finance Act 2019, Finance Act 2020, Taxation and Other Laws (Relaxation of Certain Provisions) Ordinance/Act 2020, Finance Act 2021, Finance Act 2022, Finance Act 2023, CGST Amendment Act 2023, CGST Second Amendment Act 2023 & Finance Act, 2024 including various Notifications/Orders issued by the Govt./ CBIC from time to time, relating to the commencement dates of various sections and provisions in the respective CGST/Amendment Acts, wherever required. Information on this page is a section-wise compilation of the amendments to the CGST Act, 2017 made through various notifications issued by CBIC from time to time (upto 15th February, 2024), with the best possible efforts for accuracy. In any case, E&OE. For official or updated information, please visit the CBIC website. |
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