TMI BlogMonthly GST Return Time Limit Section 39(4) to Section 39(11)X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ified 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rrect 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 om ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 - Manuals ..... X X X X Extracts X X X X X X X X Extracts X X X X
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