CGST Section 39 – Furnishing of Returns [Updated 2019]

CGST Section 39 – Furnishing of returns

CGST Section 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, [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 as may be prescribed, [2][****].

[3][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.]

CGST Section 39 (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, 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.

CGST Section 39 (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.

CGST Section 39 (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.

CGST Section 39 (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.

CGST Section 39 (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.

CGST Section 39 (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.

[4][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.]

CGST Section 39 (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.

CGST Section 39 (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 [5][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 after the due date for furnishing of return for the month of September or second quarter 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.

CGST Section 39 (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.


[1] Substituted for the words “in such form and manner as may be prescribed” by the Central Goods and Services Tax (Amendment) Act, 2018 – Date of Amendment : 29-08-2018, Effective from : 29-08-2018, Retrospective Effect : No

[2] The 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 – Date of Amendment : 29-08-2018, Effective from : 29-08-2018, Retrospective Effect : No

[3] Inserted by the Central Goods and Services Tax (Amendment) Act, 2018 – Date of Amendment : 29-08-2018, Effective from : 29-08-2018, Retrospective Effect : No

[4] Inserted by the Central Goods and Services Tax (Amendment) Act, 2018 – Date of Amendment : 29-08-2018,  Effective from : 29-08-2018, Retrospective Effect : No

[5]  Substituted for the words “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 – Date of Amendment : 29-08-2018, Effective from : 29-08-2018, Retrospective Effect : No

[6] Substituted for the words “the end of the financial year” by the Central Goods and Services Tax (Amendment) Act, 2018 – Date of Amendment : 29-08-2018, Effective from : 29-08-2018, Retrospective Effect : No

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