Section 39 of GST Act: Furnishing of returns

Amended and updated notes on section 39 of CGST Act, 2017. Detail discussion on provisions and rules related to furnishing details of returns.

Amended and updated notes on section 39 of CGST Act, 2017. Detail discussion on provisions and rules related to furnishing details of returns.

Chapter IX (Sections 3748) of the Central Goods and Services Tax Act, 2017 deals with the provisions related to returns. Section 39 of CGST 2017 provides for furnishing details of returns.

Recently, we have discussed in detail section 38 (Furnishing details of inward supplies) of CGST Act 2017. Today, we learn the provisions of section 39 of Central GST Act 2017 as amended by the Finance Act, 2022.

Section 39 of the Central Goods and Services Tax Act, 2017 has been notified by the Ministry of Finance vide Notification No. 9/2017-Central Tax, G.S.R. 658(E), dated 28.06.2017. This notification was come into force from 1st July, 2017 i.e. the commencement date of section 39 is 1-7-2017.

Name of ActThe Central Goods and Services Tax Act 2017
Enacted byParliament of India
Administered byCentral Board of Indirect Taxes & Customs
Governing bodyGST Council
Number of Chapters21
Number of Sections174
You are reading:
Chapter No.IX
Chapter NameReturns
Section No.39
Section NameFurnishing of returns
Updated 2024 EditionGST Law Book PDF

Relevant Rules and Forms for GST Section 39:

  • Rule 61: Form and manner of furnishing of return
    • FORM GSTR-3: Monthly return
    • FORM GSTR-3B: Details of Outward Supplies and inward supplies liable to reverse charge
  • Rule 61A: Manner of opting for furnishing quarterly return
  • Rule 62: Form and manner of submission of statement and return
    • FORM GST CMP-08: Statement for payment of self-assessed taxFORM GSTR-4: Return for financial year of registered person who has opted for composition levy or availing benefit of notification No. 02/2019- Central Tax (Rate)     
    • FORM GSTR-4A: Auto-drafted details for registered person opting for composition levy
  • Rule 63: Form and manner of submission of return by non-resident taxable person
    • FORM GSTR-5: Return for Non-resident taxable person
  • Rule 64: Form and manner of submission of return by persons providing online information and database access or retrieval services
    • FORM GSTR-5A: Details of supplies of online information and database access or retrieval services by a person located outside India made to non-taxable persons in India
  • Rule 65: Form and manner of submission of return by an Input Service Distributor
    • FORM GSTR-6: Return for input service distributor
    • FORM GSTR-6A: Details of supplies auto-drafted form
  • Rule 66: Form and manner of submission of return by a person required to deduct tax at source
    • FORM GSTR-7: Return for Tax Deducted at Source           
    • FORM GSTR-7A: Tax Deduction at Source Certificate
  • Rule 67A: Manner of furnishing of return or details of outward supplies by short messaging service facility
  • Rule 68: Notice to non-filers of returns
    • FORM GSTR-3A: Notice to return defaulter u/s 46 for not filing return
  • Rule 82: Details of inward supplies of persons having Unique Identity Number
    • FORM GSTR-11: Statement of inward supplies by persons having Unique Identification Number (UIN)

Section 39 of Central GST – Furnishing of returns1

Section 39 of CGST Act 2017 shall come into force on 01.07.2017 vide Notification No. 9/2017-Central Tax, G.S.R. 658(E), dated 28.06.2017.

Section 39(1) of CGST Act

Section 39(1): Every registered person, other than an Input Service Distributor or a nonresident 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.

Section 39(2) of CGST Act

Section 39(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.

[Sub-sections (1), (2) and (7) was substituted by the Finance (No. 2) Act, 2019 w.e.f. 10th November, 2020 vide Notification No. 81/2020-Central Tax, G.S.R. 4043(E), dated 10.11.2020.]

Section 39(3) of CGST Act

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.

Section 39(4) of CGST Act

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.

Section 39(5) of CGST Act

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 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.

[Amendments (Substituted) of Section 39(5) are made by the Finance Act, 2022]

Section 39(6) of CGST Act

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.


NOTIFICATION
New Delhi, the 17th May, 2022
No. 05/2022–Central Tax

G.S.R. 354(E).—In exercise of the powers conferred by sub-section (6) of section 39 of the Central Goods and Services Tax Act, 2017 (12 of 2017) read with sub-rule (1) of rule 61 of the Central Goods and Services Tax Rules, 2017, the Commissioner, on the recommendations of the Council, hereby extends the due date for furnishing the return in FORM GSTR-3B for the month of April, 2022 till the 24th day of May, 2022.

[F. No. CBIC-20006/9/2022-GST]
RAJEEV RANJAN, Under Secy.


Section 39(7) of CGST Act

Section 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:

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.

[First proviso of sub-section (7) of section 39 are substituted by the Finance Act, 2022]

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.


NOTIFICATION
New Delhi, the 17th May, 2022
No. 06/2022–Central Tax

G.S.R. 355(E).—In exercise of the powers conferred by the first proviso to sub-rule (3) of rule 61 of the Central Goods and Services Tax Rules, 2017, the Commissioner, on the recommendations of the Council, hereby extends the due date for depositing the tax due under proviso to sub-section (7) of section 39 of the Central Goods and Services Tax Act, 2017 in FORM GST PMT-06 for the month of April, 2022 till the 27th day of May, 2022.

[F. No. CBIC-20006/9/2022-GST]
RAJEEV RANJAN, Under Secy.


Section 39(8) of CGST Act

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.

Section 39(9) of CGST Act

Section 39(9): 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 particulars 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 the thirtieth day of November following the end of the financial year to which such details pertain, or the actual date of furnishing of relevant annual return, whichever is earlier.

[Amendments (Substituted) of Section 39(9) are made by the Finance Act, 2022]

Section 39(10) of CGST Act

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 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.

[Amendments (Substituted/inserted) of Section 39(10) are made by the Finance Act, 2022]

  1. Section 39 of CGST Act 2017 shall come into force on 01.07.2017 vide Notification No. 9/2017-Central Tax, G.S.R. 658(E), dated 28.06.2017. ↩︎


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