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Monthly GST Return Time Limit Section 39(4) to Section 39(11) - GST Ready Reckoner - GSTExtract ..... e 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 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 ..... x x x x x Extracts x x x x x Monthly GST Return Time Limit Section 39(4) to Section 39(11) - GST Ready Reckoner - GST x x x x x Extracts x x x x x ..... d [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 ..... x x x x x Extracts x x x x x Monthly GST Return Time Limit Section 39(4) to Section 39(11) - GST Ready Reckoner - GST x x x x x Extracts x x x x x ..... triction 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 ..... x x x x x Extracts x x x x x Monthly GST Return Time Limit Section 39(4) to Section 39(11) - GST Ready Reckoner - GST x x x x x Extracts x x x x x
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