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. 10-11-2020 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 or part thereof, furnish .....

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

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