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Section 39 - Furnishing of returns. - CENTRAL GOODS AND SERVICES TAX ACT, 2017

Extract

..... herein. (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.] (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 mon .....

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Section 39 - Furnishing of returns. - CENTRAL GOODS AND SERVICES TAX ACT, 2017

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..... a month, in such form and manner, and within such time, as may be prescribed: Provided further that every registered person furnishing return under subsection (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.] (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 any regis .....

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Section 39 - Furnishing of returns. - CENTRAL GOODS AND SERVICES TAX ACT, 2017

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..... 8 w.e.f. ........ 5. Substituted vide Central Goods and Services Tax (Amendment) Act, 2018 w.e.f. ........ before it was read as "in the return to be furnished for the month or quarter during which such omission or incorrect particulars are noticed" 6. Substituted vide Central Goods and Services Tax (Amendment) Act, 2018 w.e.f. ........ before it was read as "the end of the financial year" 7. Substituted vide FINANCE (NO. 2) ACT, 2019 w.e.f. …………. before it was read as "(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 o .....

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Section 39 - Furnishing of returns. - CENTRAL GOODS AND SERVICES TAX ACT, 2017

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  1. Notification No. 58/2020 - Dated: 1-7-2020 - Central Goods and Services Tax (Eighth Amendment) Rules, 2020.
  2. Notification No. 35/2020 - Dated: 3-4-2020 - Seeks to extend due date of compliance which falls during the period from "20.03.2020 to 29.06.2020" till 30.06.2020 and to extend validity of e-way bills.
  3. Notification No. 20/2020 - Dated: 23-3-2020 - Seeks to extend due date for furnishing FORM GSTR-7 for those taxpayers whose principal place of business is in the erstwhile State of Jammu and Kashmir for the July, 2019 to October,2019 and...
  4. Notification No. 10/2020 - Dated: 21-3-2020 - Special procedure for certain processes - ascertain the tax period - payment of tax - availing ITC
  5. Notification No. 78/2019 - Dated: 26-12-2019 - Seeks to extend the due date for furnishing of return in FORM GSTR-7 for registered persons in Assam, Manipur or Tripura for the month of November, 2019.
  6. Notification No. 65/2019 - Dated: 12-12-2019 - Seeks to extend the due date for furnishing of return in FORM GSTR-7 for registered persons in Jammu and Kashmir for the months of July, 2019 to October, 2019.
  7. Notification No. 62/2019 - Dated: 26-11-2019 - Seeks to notify the transition plan with respect to J&K reorganization w.e.f. 31.10.2019
  8. Notification No. 59/2019 - Dated: 26-11-2019 - Seeks to extend the due date for furnishing of return in FORM GSTR-7 for registered persons in Jammu and Kashmir for the months of July, 2019 to October, 2019
  9. Notification No. 55/2019 - Dated: 14-11-2019 - Seeks to extend the due date for furnishing of return in FORM GSTR-7 for registered persons in Jammu and Kashmir for the months of July, 2019 to September, 2019
  10. Notification No. 40/2019 - Dated: 31-8-2019 - Seeks to extend the last date in certain cases for furnishing GSTR-7 for the month of July, 2019.
  11. Notification No. 28/2019 - Dated: 28-6-2019 - Seeks to extend the due date for furnishing FORM GSTR-1 for registered persons having aggregate turnover of more than 1.5 crore rupees for the months of July, 2019 to...
  12. Notification No. 27/2019 - Dated: 28-6-2019 - Seeks to prescribe the due date for furnishing FORM GSTR-1 for registered persons having aggregate turnover of up to 1.5 crore rupees for the months of July, 2019 to...
  13. Notification No. 26/2019 - Dated: 28-6-2019 - Seeks to extend the due date of filing returns in FORM GSTR-7
  14. Notification No. 21/2019 - Dated: 23-4-2019 - Procedure for quarterly tax payment and annual filing of return for taxpayers availing the benefit of Notification No. 02/2019– Central Tax (Rate), dated the 7th March, 2019
  15. Notification No. 18/2019 - Dated: 10-4-2019 - Seeks to extend the due date for furnishing FORM GSTR-7 for the month of March, 2019 from 10.04.2019 to 12.04.2019
  16. Notification No. 12/2019 Central GST (CGST) - Dated: 7-3-2019 - Seeks to prescribe the due dates for furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than ₹ 1.5 crores for the months of April, May and...
  17. Notification No. 11/2019 Central GST (CGST) - Dated: 7-3-2019 - Seeks to prescribe the due dates for furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover upto ₹ 1.5 crores for the months of April, May and June,...
  18. Notification No. 8/2019 - Dated: 8-2-2019 - Seeks to extend the due date for furnishing of FORM GSTR – 7 for the month of January, 2019 till 28.02.2019
  19. Notification No. Order No. 02/2018 - Dated: 31-12-2018 - Seeks to extend the due date for availing ITC on the invoices or debit notes relating to such invoices issued during the FY 2017-18
  20. Notification No. 7/2019 - Dated: 31-1-2019 - Seeks to amend Notification No. 66/2018-Central Tax, dated the 29th November, 2018
  21. Notification No. 66/2018-Central Tax - Dated: 29-11-2018 - Seeks to extend the due date for filing of FORM GSTR – 7 for the months of October, 2018 to December, 2018.
  22. Notification No. 65/2018 - Dated: 29-11-2018 - Seeks to extend the due date for filing of FORM GSTR - 4 for the quarter July to September, 2018 for taxpayers in Srikakulam district of Andhra Pradesh
  23. Notification No. 44/2018 - Dated: 10-9-2018 - Seeks to extend the due date for filing of FORM GSTR - 1 for taxpayers having aggregate turnover above ₹ 1.5 crores
  24. Notification No. 43/2018 - Dated: 10-9-2018 - Seeks to extend the due date for filing of FORM GSTR - 1 for taxpayers having aggregate turnover up to ₹ 1.5 crores
  25. Notification No. 33/2018 - Dated: 10-8-2018 - Seeks to prescribe the due dates for quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto ₹ 1.5 crores for the period from July, 2018 to March,...
  26. Notification No. 32/2018 - Dated: 10-8-2018 - Seeks to prescribe the due dates for furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than ₹ 1.5 crores for the months from July, 2018 to March,...
  27. Notification No. 30/2018 - Dated: 30-7-2018 - Extend the due date for filing of FORM GSTR-6 Seek to make amendments (Seventh Amendment, 2018) to the CGST Rules, 2017
  28. Notification No. 25/2018 - Dated: 31-5-2018 - Seeks to extend the due date for filing of FORM GSTR-6 for the months from July, 2017 till June, 2018
  29. Notification No. 19/2018 - Dated: 28-3-2018 - Extension of date for filing the return in FORM GSTR-6
  30. Notification No. 18/2018 - Dated: 28-3-2018 - Seeks to extend the due dates for the furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than ₹ 1.5 crores
  31. Notification No. 17/2018 - Dated: 28-3-2018 - Seeks to prescribe the due date for quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto ₹ 1.5 crore
  32. Notification No. 8/2018 - Dated: 23-1-2018 - Extension of date for filing the return in FORM GSTR-6
  33. Notification No. 72/2017 - Dated: 29-12-2017 - Extends the due dates for monthly furnishing of FORM GSTR-1 for taxpayers with aggregate turnover of more than ₹ 1.5 crores
  34. Notification No. 71/2017 - Dated: 29-12-2017 - Extends the due dates for quarterly furnishing of FORM GSTR-1 for taxpayers with aggregate turnover of upto ₹ 1.5 crore
  35. Notification No. 69/2017 - Dated: 21-12-2017 - Seeks to extend the time limit for filing FORM GSTR-5A
  36. Notification No. 68/2017 - Dated: 21-12-2017 - Seeks to extend the time limit for filing FORM GSTR-5
  37. Notification No. 62/2017 - Dated: 15-11-2017 - Seeks to extend the time limit for furnishing the return in FORM GSTR-6 for the month of July, 2017
  38. Notification No. 61/2017 - Dated: 15-11-2017 - Seeks to extend the time limit for furnishing the return in FORM GSTR-5A for the months of July to October, 2017
  39. Notification No. 60/2017 - Dated: 15-11-2017 - Seeks to extend the time limit for furnishing the return in FORM GSTR-5, for the months of July to October, 2017
  40. Notification No. 59/2017 - Dated: 15-11-2017 - Seeks to extend the time limit for filing of FORM GSTR-4
  41. Notification No. 58/2017 - Dated: 15-11-2017 - Seeks to extend the due dates for the furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than ₹ 1.5 crores
  42. Notification No. 54/2017 - Dated: 30-10-2017 - Seeks to amend Notification no. 30/2017-Central Tax dated 11.09.2017 so as to extend the due date for filing FORM GSTR-2 and FORM GSTR-3 for the month of July, 2017
  43. Notification No. 43/2017 - Dated: 13-10-2017 - Seeks to extend the time limit for filing of FORM GSTR-6
  44. Notification No. 42/2017 - Dated: 13-10-2017 - Seeks to extend the time limit for filing of FORM GSTR-5A
  45. Notification No. 41/2017 - Dated: 13-10-2017 - Seeks to extend the time limit for filing of FORM GSTR-4
  46. Notification No. 31/2017 - Dated: 11-9-2017 - Seeks to extend the time limit for filing of GSTR-6
  47. Notification No. 30/2017 - Dated: 11-9-2017 - Seeks to extend the time limit for filing of GSTR-1, GSTR-2 and GSTR-3
  48. Notification No. 29/2017-Central Tax - Dated: 5-9-2017 - Extension of due dates for furnishing details/Returns for the months of July, 2017 and August, 2017.
  49. Notification No. 26/2017 - Dated: 28-8-2017 - Seeks to extend time period for filing of details in FORM GSTR-6 for months of July & August
  50. Notification No. 25/2017 - Dated: 28-8-2017 - Seeks to extend time period for filing of details in FORM GSTR-5A for month of July
  51. Notification No. 23/2017 - Dated: 17-8-2017 - Seeks to notify the date and conditions for filing the return in FORM GSTR-3B for the month of July, 2017
  52. Notification No. 20/2017 - Dated: 8-8-2017 - Seeks to extend time period for filing of details in FORM GSTR-3 for months of July and August
  53. Notification No. 9/2017 - Dated: 28-6-2017 - Seeks to bring into force certain sections of the CGST Act, 2017 w.e.f 01.07.2017
  1. Section 75 - General provisions relating to determination of tax.
  2. Section 62 - Assessment of non-filers of returns.
  3. Section 60 - Provisional assessment.
  4. Section 59 - Self-assessment.
  5. Section 54 - Refund of tax.
  6. Section 53 - Transfer of input tax credit.
  7. Section 52 - Collection of tax at source.
  8. Section 51 - Tax deduction at source.
  9. Section 48 - Goods and services tax practitioners.
  10. Section 47 - Levy of late fee.
  11. Section 46 - Notice to return defaulters.
  12. Section 45 - Final return.
  13. Section 43A - Procedure for furnishing return and availing input tax credit
  14. Section 43 - Matching, reversal and reclaim of reduction in output tax liability.
  15. Section 42 - Matching, reversal and reclaim of input tax credit.
  16. Section 38 - Furnishing details of inward supplies.
  17. Section 37 - Furnishing details of outward supplies.
  18. Section 27 - Special provisions relating to casual taxable person and non-resident taxable person.
  19. Section 168 - Power to issue instructions or directions.
  20. Section 16 - Eligibility and conditions for taking input tax credit.
  21. Section 10 - Transfer of input tax credit.
  22. Section 10 - Composition levy.
  23. Rule 68 - Notice to non-filers of returns
  24. Rule 61 - Form and manner of submission of monthly return
  25. Rule 60 - Form and manner of furnishing details of inward supplies
  26. Rule 59 - Form and manner of furnishing details of outward supplies
  27. Rule 21A - Suspension of registration
  28. Rule 10A - Furnishing of Bank Account Details
  29. Note:- Time limit for availing Input Tax Credit (ITC) - whether GSTR-3B is a return u/s 39(1) of Central GST Act or State GST Act
  30. Note:- In case of a person who is/was availing composition scheme u/s 10. What will be the due date of payment tax (GST) and submitting the return once he crosses the threshold limit of ₹ 75 Lakhs (or rs. 50 lakhs) as the case may be? Can...
  31. Note:- What is the due date of payment of Tax under GST? What is the due date for payment of tax (GST) and filing of return in case of person opting for composition scheme u/s 10?

 

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