Monthly GST Return Time Limit Section 39(4) to Section 39(11) - GST Ready Reckoner - GST

Monthly GST Return by input service distributor [ Section 39(4 ) read with rule 65 of CGST Rules ] Every Input Service Distributor shall, on the basis of details contained in FORM GSTR-6A . and where required, after adding, correcting or deleting the details, furnish electronically the return in FORM GSTR-6. containing the details of tax invoices on which credit has been received and those issued under section 20, through the common portal either directly or from a Facilitation Centre notified by the Commissioner Within 13 days after the end of such month Monthly GST Return by registered non-resident taxable person [ Section 39(5) Read with rule 63 of CGST Rule ] 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 [ 20th 13th substitiute vide Finance Act, 2022 w.e.f. 01.10.2022 ] days after the end of a calendar month or within seven days after the last day of the period of registration specified under section 27(1) , whichever is earlier. [ Section 39(5) ] Every registered non-resident taxable person shall, for every calendar month or part thereof, furnish a return in Form GSTR-5 electronically through the common portal, either directly or through a Facilitation Centre notified by the Commissioner, within 20 days after the end of a calendar month or within 7 days after the last day of the period of registration specified under section 27(1), whichever is earlier. [ Rule 63 ] Note - Non- Resident Taxpayers need to file return in Form GSTR-5 for the period for which they have obtained registration within a period of seven days after the date of expiry of registration. In case, validity of registration is more than one month, monthly return (s) should be) should be filed by 13th of the month (applicable from October 2022) and 20th of the month(for return periods from July 2017 till Sep 2022) succeeding the tax period or within seven days of closing the business whichever is earlier. Other relavent provision Extension of time for furnishing the GST Returns [ 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. Tax due as per GST Return to be paid latest by last date of furnishing GST Returns [ Section 39(7) ] : Every registered person, who is required to furnish a return under section 39(1) or section 39(2) or section 39(3) or section 39(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. GST Return to be furnished compulsorily even if there is no supply during the tax period [ Section 39(8) ] : Every registered person who is required to furnish a return under section 39(l) or section 39(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. Rectification of omission or incorrect particulars in the GST Return furnished [ Section 39(9) ] : Subject to the provisions of sections 37, if any registered person after furnishing a return under section 39(1) or section 39(2) or section 39(3) or section 39(4) or section 39(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 the return to be furnished for the month or quarter during which such omission or incorrect particulars arc noticed, 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 the end of the financial year, or the actual date of furnishing of relevant annual return, whichever is earlier. Furnishing of GST Return not to be allowed if GST Return of previous tax periods not furnished [ 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. Restriction on filing up return to a maximum of 3 years [ Section 39(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