TMI BlogFurnishing of Return (GSTR-3) [Section 39(1) & (2) of CGST Act]X X X X Extracts X X X X X X X X Extracts X X X X ..... onth for which return is filed). Notified persons liable for Furnishing Of return (1) Every 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 30th April from the end of the financial year. (2) 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 en ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under section 51 Person paying tax under section 52 20th day of the month succeeding such month Manner of payment of tax regarding first month and second month As per Rule 61 states Every registered person required to furnish return, every quarter shall pay the tax due for each of the first two months of the quarter, by depositing the said amount in FORM GST PMT-06 , by the twenty fifth day of the month succeeding such month. Provided also that while making a deposit in FORM GST PMT-06, such a registered person may (a) for the first month of the quarter, take into account the balance in the electronic cash ledger. (b) for the second month of the quarter, take into a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of November, 2023 till the twenty-seventh day of December, 2023, for the registered persons whose principal place of business is in the districts of Chennai, Tiruvallur, Chengalpattu and Kancheepuram in the state of Tamil Nadu. [ Notification No. 55/2023 dated 20/12/2023 ] Quarterly return by composition taxpayer under section 10 Legal provision under section 39(2) read with rule 62 of CGST Rules 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... such withdrawal falls. Other points The registered person, 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. A registered person, claiming refund of any balance in the electronic cash ledger in accordance with land may claim such refund in Part B of the return in Form GSTR-3 and such return shall be deemed to be an application filed under section 54. Where the time limit for furnishing of details in Form GSTR-1 under section 37 and in Form GSTR-2 under section 38 has been extended, return in Form GSTR-3B, in lieu of Form GSTR-3, may be furnished in such manner as may be notified by the Commissioner. A registered ..... X X X X Extracts X X X X X X X X Extracts X X X X
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