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

Extract

..... 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. ] (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 .....

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

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..... 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. ] 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) .....

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

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..... ds or has not furnished the details of outward supplies under sub-section (1) of section 37 for the said tax period. ] . 14 [ (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. Substituted vide Central Goods and Services Tax (Amendment) Act .....

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

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..... e 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. ] (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. 8. Substituted vide FINANCE (NO. 2) ACT, 2019 w.e.f. 10-11-2020 before it was read as (7) Every registered person, who is required to furnish a return under sub-section (1) or sub-section (2) or sub-se .....

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

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44/2023 - Dated: 25-8-2023 - Central GST (CGST) - Extension of due date for furnishing FORM GSTR-7 for April, May, June and July , 2023 for registered persons whose principal place of business is in the State of Manipur
43/2023 - Dated: 25-8-2023 - Central GST (CGST) - Extension of due date for furnishing FORM GSTR-3B for quarter ending June, 2023 for Registered Persons whose principal place of business is in the State of Manipur
42/2023 - Dated: 25-8-2023 - Central GST (CGST) - Extension of due date for furnishing FORM GSTR-3B for April, May, June and July, 2023 for Registered persons whose principal place of business is in the State of Manipur
21/2023 - Dated: 17-7-2023 - Central GST (CGST) - Due date for furnishing FORM GSTR-7 for April, May and June, 2023 for registered persons whose principal place of business is in the State of Manipur - Date extented.
20/2023 - Dated: 17-7-2023 - Central GST (CGST) - Due date for furnishing FORM GSTR-3B extended for quarter ending June, 2023 for registered persons whose principal place of business is in the State of Manipur
19/2023 - Dated: 17-7-2023 - Central GST (CGST) - Due date for furnishing FORM GSTR-3B for April, May and June, 2023 extended for registered persons whose principal place of business is in the State of Manipur
17/2023 - Dated: 27-6-2023 - Central GST (CGST) - Extension of due date for furnishing the return in FORM GSTR-3B for the registered persons whose principal place of business is in the the districts of Kutch, Jamnagar, Morbi, Patan and Banaskantha in the state of Gujarat - Extension till 13.06.2023
16/2023 - Dated: 19-6-2023 - Central GST (CGST) - Extend the due date of filing returns in FORM GSTR-7 - Seeks to amend Notification No. 26/2019 –Central Tax, dated the 28th June, 2019
15/2023 - Dated: 19-6-2023 - Central GST (CGST) - Extend the due date for furnishing FORM GSTR-3B for registered persons whose principal place of business is in the State of Manipur - Notification No. 12/2023 – Central Tax, dated the 24th May, 2023 asamended.
13/2023 - Dated: 24-5-2023 - Central GST (CGST) - Seeks to extend the due date for furnishing FORM GSTR-7 for April, 2023 for registered persons whose principal place of business is in the State of Manipur.
12/2023 - Dated: 24-5-2023 - Central GST (CGST) - Extend the due date for furnishing FORM GSTR-3B for April, 2023 for registered persons whose principal place of business is in the State of Manipur.
21/2022 - Dated: 21-10-2022 - Central GST (CGST) - Extends the due date for furnishing the return in FORM GSTR-3B for the month of September, 2022 till the 21st day of October, 2022.
06/2022 - Dated: 17-5-2022 - Central GST (CGST) - Seeks to extend the due date of payment of tax, in FORM GST PMT-06, for the month of April, 2022 by taxpayers who are under QRMP scheme
05/2022 - Dated: 17-5-2022 - Central GST (CGST) - Seeks to extend the due date of filing FORM GSTR-3B for the month of April, 2022
19/2021 - Dated: 1-6-2021 - Central GST (CGST) - Seeks to rationalize late fee for delay in filing of return in FORM GSTR-3B ; and to provide conditional waiver of late fee for delay in filing FORM GSTR-3B from July, 2017 to April, 2021; and to provide waiver of late fees for late filing of return in FORM GSTR-3B for specified taxpayers and specified tax periods.
14/2021 - Dated: 1-5-2021 - Central GST (CGST) - Seeks to extend specified compliances falling between 15.04.2021 to 30.05.2021 till 31.05.2021 in exercise of powers under section 168A of CGST Act.
85/2020 - Dated: 10-11-2020 - Central GST (CGST) - Special procedure for making payment of 35% as tax liability in first two month - in case of registered persons who have opted to furnish a return for every quarter or part thereof
84/2020 - Dated: 10-11-2020 - Central GST (CGST) - Class of persons under proviso to section 39(1) - Option to furnish a return for every quarter
83/2020 - Dated: 10-11-2020 - Central GST (CGST) - Extension of time limit for furnishing the details of outward supplies in FORM GSTR-1 - Seeks to extend the due date for FORM GSTR-1
58/2020 - Dated: 1-7-2020 - Central GST (CGST) - Central Goods and Services Tax (Eighth Amendment) Rules, 2020.
35/2020 - Dated: 3-4-2020 - Central GST (CGST) - Extension of validity of e-way bills.
20/2020 - Dated: 23-3-2020 - Central GST (CGST) - 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 November, 2019 to February, 2020
10/2020 - Dated: 21-3-2020 - Central GST (CGST) - Special procedure for certain processes - ascertain the tax period - payment of tax - availing ITC
78/2019 - Dated: 26-12-2019 - Central GST (CGST) - 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.
65/2019 - Dated: 12-12-2019 - Central GST (CGST) - 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.
62/2019 - Dated: 26-11-2019 - Central GST (CGST) - Seeks to notify the transition plan with respect to J&K reorganization w.e.f. 31.10.2019
59/2019 - Dated: 26-11-2019 - Central GST (CGST) - 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
55/2019 - Dated: 14-11-2019 - Central GST (CGST) - 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
40/2019 - Dated: 31-8-2019 - Central GST (CGST) - Seeks to extend the last date in certain cases for furnishing GSTR-7 for the month of July, 2019.
28/2019 - Dated: 28-6-2019 - Central GST (CGST) - 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 September,2019
27/2019 - Dated: 28-6-2019 - Central GST (CGST) - 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 September,2019.
26/2019 - Dated: 28-6-2019 - Central GST (CGST) - Extend the due date of filing returns in FORM GSTR-7
21/2019 - Dated: 23-4-2019 - Central GST (CGST) - 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
18/2019 - Dated: 10-4-2019 - Central GST (CGST) - 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
12/2019 Central GST (CGST) - Dated: 7-3-2019 - Central GST (CGST) - 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 June, 2019.
11/2019 Central GST (CGST) - Dated: 7-3-2019 - Central GST (CGST) - 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, 2019.
08/2019 - Dated: 8-2-2019 - Central GST (CGST) - Seeks to extend the due date for furnishing of FORM GSTR – 7 for the month of January, 2019 till 28.02.2019
07/2019 - Dated: 31-1-2019 - Central GST (CGST) - Seeks to amend Notification No. 66/2018-Central Tax, dated the 29th November, 2018
Order No. 02/2018 - Dated: 31-12-2018 - Central GST (CGST) - 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
66/2018-Central Tax - Dated: 29-11-2018 - Central GST (CGST) - Seeks to extend the due date for filing of FORM GSTR – 7 for the months of October, 2018 to December, 2018.
65/2018 - Dated: 29-11-2018 - Central GST (CGST) - 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
44/2018 - Dated: 10-9-2018 - Central GST (CGST) - Seeks to extend the due date for filing of FORM GSTR - 1 for taxpayers having aggregate turnover above ₹ 1.5 crores
43/2018 - Dated: 10-9-2018 - Central GST (CGST) - Seeks to extend the due date for filing of FORM GSTR - 1 for taxpayers having aggregate turnover up to ₹ 1.5 crores
33/2018 - Dated: 10-8-2018 - Central GST (CGST) - 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, 2019
32/2018 - Dated: 10-8-2018 - Central GST (CGST) - 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, 2019
30/2018 - Dated: 30-7-2018 - Central GST (CGST) - Extend the due date for filing of FORM GSTR-6 Seek to make amendments (Seventh Amendment, 2018) to the CGST Rules, 2017
25/2018 - Dated: 31-5-2018 - Central GST (CGST) - Seeks to extend the due date for filing of FORM GSTR-6 for the months from July, 2017 till June, 2018
19/2018 - Dated: 28-3-2018 - Central GST (CGST) - Extension of date for filing the return in FORM GSTR-6
18/2018 - Dated: 28-3-2018 - Central GST (CGST) - 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
17/2018 - Dated: 28-3-2018 - Central GST (CGST) - Seeks to prescribe the due date for quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto ₹ 1.5 crore
08/2018 - Dated: 23-1-2018 - Central GST (CGST) - Extension of date for filing the return in FORM GSTR-6
72/2017 - Dated: 29-12-2017 - Central GST (CGST) - Extends the due dates for monthly furnishing of FORM GSTR-1 for taxpayers with aggregate turnover of more than ₹ 1.5 crores
71/2017 - Dated: 29-12-2017 - Central GST (CGST) - Extends the due dates for quarterly furnishing of FORM GSTR-1 for taxpayers with aggregate turnover of upto ₹ 1.5 crore
69/2017 - Dated: 21-12-2017 - Central GST (CGST) - Seeks to extend the time limit for filing FORM GSTR-5A
68/2017 - Dated: 21-12-2017 - Central GST (CGST) - Seeks to extend the time limit for filing FORM GSTR-5
62/2017 - Dated: 15-11-2017 - Central GST (CGST) - Seeks to extend the time limit for furnishing the return in FORM GSTR-6 for the month of July, 2017
61/2017 - Dated: 15-11-2017 - Central GST (CGST) - Seeks to extend the time limit for furnishing the return in FORM GSTR-5A for the months of July to October, 2017
60/2017 - Dated: 15-11-2017 - Central GST (CGST) - Seeks to extend the time limit for furnishing the return in FORM GSTR-5, for the months of July to October, 2017
59/2017 - Dated: 15-11-2017 - Central GST (CGST) - Seeks to extend the time limit for filing of FORM GSTR-4
58/2017 - Dated: 15-11-2017 - Central GST (CGST) - 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
54/2017 - Dated: 30-10-2017 - Central GST (CGST) - 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
43/2017 - Dated: 13-10-2017 - Central GST (CGST) - Seeks to extend the time limit for filing of FORM GSTR-6
42/2017 - Dated: 13-10-2017 - Central GST (CGST) - Seeks to extend the time limit for filing of FORM GSTR-5A
41/2017 - Dated: 13-10-2017 - Central GST (CGST) - Seeks to extend the time limit for filing of FORM GSTR-4
31/2017 - Dated: 11-9-2017 - Central GST (CGST) - Seeks to extend the time limit for filing of GSTR-6
30/2017 - Dated: 11-9-2017 - Central GST (CGST) - Seeks to extend the time limit for filing of GSTR-1, GSTR-2 and GSTR-3
29/2017-Central Tax - Dated: 5-9-2017 - Central GST (CGST) - Extension of due dates for furnishing details/Returns for the months of July, 2017 and August, 2017.
26/2017 - Dated: 28-8-2017 - Central GST (CGST) - Seeks to extend time period for filing of details in FORM GSTR-6 for months of July & August
25/2017 - Dated: 28-8-2017 - Central GST (CGST) - Seeks to extend time period for filing of details in FORM GSTR-5A for month of July
23/2017 - Dated: 17-8-2017 - Central GST (CGST) - Seeks to notify the date and conditions for filing the return in FORM GSTR-3B for the month of July, 2017
20/2017 - Dated: 8-8-2017 - Central GST (CGST) - Seeks to extend time period for filing of details in FORM GSTR-3 for months of July and August
09/2017 - Dated: 28-6-2017 - Central GST (CGST) - Seeks to bring into force certain sections of the CGST Act, 2017 w.e.f 01.07.2017