Section 39 - Furnishing of returns of CGST ACT, 2017

              39. (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, in such form
and manner as may be prescribed, a return, electronically, of inward and outward supplies of
goods or services or both, input tax credit availed, tax payable, tax paid and such other
particulars as may be prescribed, on or before the twentieth day of the month succeeding
such calendar month or part thereof.
                   (2) A registered person paying tax under the provisions of section 10 shall, for each
quarter or part thereof, furnish, in such form and manner as may be prescribed, a return,
electronically, of turnover in the State or Union territory, inward supplies of goods or services
or both, tax payable and tax paid within eighteen days after the end of such quarter.
                  (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 month or part thereof, furnish, in such form and manner as may be prescribed, a
return, electronically, within thirteen days after the end of such month.
                 (5) 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 twenty days after the end of a calendar month or within seven days after the last day
of the period of registration specified under sub-section (1) of section 27, whichever is
earlier.
                (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.
               (7) Every registered person, who is required to furnish a return under sub-section (1)
or sub-section (2) or sub-section (3) or sub-section (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.
              (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 registered person
after furnishing a return under sub-section (1) or sub-section (2) or sub-section (3) or
sub-section (4) or sub-section (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 are 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.
          (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.