Text
The text below is the section as served by the CBIC tax information portal on 17 September 2026, with the portal's own amendment footnote markers (shown as small numerals before a bracket) and its footnotes.[1] The Act as published in the Gazette of India is the legal source.
Section 39, verbatim (show)
Section 39
*Section 39. Furnishing of returns.-
1[(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, 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, in such form and manner, 12[within such time, and subject to such conditions and restrictions], as may be prescribed:
Provided that the Government may, on the recommendations of the Council, notify certain class of registered persons who shall furnish a return for every quarter or part thereof, subject to such conditions and restrictions as may be specified therein.
(2) 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 within such time, as may be prescribed.]
11[(3) Every registered person required to deduct tax at source under section 51 shall electronically furnish a return for every calendar month of the deductions made during the month in such form and manner and within such time as may be prescribed:
Provided that the said registered person shall furnish a return for every calendar month whether or not any deductions have been made during the said 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 2[thirteen] 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.
3[(7) Every registered person who is required to furnish a return under sub-section (1), other than the person referred to in the proviso thereto, 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:
4[Provided that every registered person furnishing return under the proviso to sub-section (1) shall pay to the Government, in such form and manner, and within such time, as may be prescribed,––
(a) an amount equal to the tax due taking into account inward and outward supplies of goods or services or both, input tax credit availed, tax payable and such other particulars during a month; or
(b) in lieu of the amount referred to in clause (a), an amount determined in such manner and subject to such conditions and restrictions as may be prescribed]
Provided further that every registered person furnishing return under sub-section (2) shall pay to the Government, the tax due taking into account turnover in the State or Union territory, inward supplies of goods or services or both, tax payable, and such other particulars during a quarter, in such form and manner, and within such time, as may be prescribed.]
(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) 5[Where] any registered person after furnishing a return under sub-section (1) or sub-section (2) or sub-section (3) or subsection (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 6[in such form and manner as may be prescribed], subject to payment of interest under this Act:
Provided that no such rectification of any omission or incorrect particulars shall be allowed after the 7[thirtieth day of November] following 8[the end of the financial year to which such details pertain], 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 9[or the details of outward supplies under sub-section (1) of section 37 for the said tax period has not been furnished by him:
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, even if he has not furnished the returns for one or more previous tax periods or has not furnished the details of outward supplies under sub-section (1) of section 37 for the said tax period]
10[(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.]
* Enforced w.e.f. 22nd June, 2017.
1. Substituted by s 97 of The Finance (No. 2) Act, 2019 (No. 23 of 2019) - Brought into force w.e.f. 10th November, 2020 vide Notification No. 81 /2020-C.T., dated 10-11-2020. for
"(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, manner and within such time 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, in such form and manner, and within such time, as may be prescribed, [****]
[Provided that the Government may, on the recommendations of the Council, notify certain classes of registered persons who shall furnish return for every quarter or part thereof, subject to such conditions and safeguards as may be specified therein.]
(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."
2. Substituted (w.e.f. 1st October, 2022 vide Notification No. 18/2022 - CT dated 28.09.2022.) by s. 105 of The Finance Act 2022 (No. 6 of 2022) for "twenty".
3. Substituted by s. 97 of The Finance (No. 2) Act, 2019 (No. 23 of 2019) - Brought into force w.e.f. 10th November, 2020 vide Notification No. 81/2020-C.T., dated 10-11-2020 for
"(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.
[Provided that the Government may, on the recommendations of the Council, notify certain classes of registered persons who shall pay to the Government the tax due or part thereof as per the return on or before the last date on which he is required to furnish such return, subject to such conditions and safeguards as may be specified therein.]''
4. Substituted (w.e.f. 1st October, 2022 vide Notification No. 18/2022 - CT dated 28.09.2022.) by s. 105 of The Finance Act 2022 (No. 6 of 2022) for "Provided that every registered person furnishing return under the proviso to sub-section (1) shall pay to the Government, the tax due taking into account inward and outward supplies of goods or services or both, input tax credit availed, tax payable and such other particulars during a month, in such form and manner, and within such time, as may be prescribed".
5. Substituted (w.e.f. 1st October, 2022 vide Notification No. 18/2022 - CT dated 28.09.2022.) by s. 105 of The Finance Act 2022 (No. 6 of 2022) for “Subject to the provisions of sections 37 and 38, if".
6. Substituted by s.17 of The Central Goods and Services Tax (Amendment) Act, 2018 for "in the return to be furnished for the month or quarter during which such omission or incorrect particulars are noticed". This amendment, not yet enforced.
7. Substituted (w.e.f. 1st October, 2022 vide Notification No. 18/2022 - CT dated 28.09.2022.) by s. 105 of The Finance Act 2022 (No. 6 of 2022) for “the due date for furnishing of return for the month of September or second quarter”.
8. Substituted by s.17 of The Central Goods and Services Tax (Amendment) Act, 2018 for "the end of the financial year". This amendment, not yet enforced.
9. Substituted (w.e.f. 1st October, 2022 vide Notification No. 18/2022 - CT dated 28.09.2022.) by s. 105 of The Finance Act 2022 (No. 6 of 2022) for “has not been furnished by him”.
10. Inserted (w.e.f. 1st October, 2023 vide Notification No. 28/2023-C.T., dated 31st July, 2023.) by s. 143 of The Finance Act 2023 (No. 8 of 2023).
11. Substituted for "(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." by section 124 of The Finance Act (No. 2) Act, 2024 No. 15 of 2024 dated 16.08.2024.
12. Substituted (w.e.f. 01.10.2025) by section 128 of the Finance (No. 7) Act, 2025.
39(1) and provisoGeneral returns and quarterly classes
shall, for every calendar month or part thereof, furnish, a return, electronically, of inward and outward supplies of goods or services or bothSection 39(1) and proviso
The general rule excludes Input Service Distributors, non-resident taxable persons and persons paying under sections 10, 51 or 52. Returns include credit availed, tax and other prescribed particulars and follow prescribed form, manner, time, conditions and restrictions. The Government may notify quarterly classes on the Council's recommendations, subject to conditions and restrictions.
Questions to answer on the fileThe monthly return5 questions
Questions to answer on the fileThe quarterly return3 questions
Questions to answer on the fileThe time for furnishing and its extension5 questions
39(2)Composition return
shall, for each financial year or part thereof, furnish a return, electronicallySection 39(2)
A person paying under section 10 reports State or Union territory turnover, inward supplies, tax and other prescribed particulars. Form, manner and time are prescribed, while payment follows the separate quarterly proviso in sub-section (7).
Questions to answer on the file3 questions
39(3) and provisoTax deduction return
the said registered person shall furnish a return for every calendar month whether or not any deductions have been made during the said monthSection 39(3) and proviso
Tax deductors under section 51 furnish monthly electronic deduction returns in the prescribed form, manner and time. Footnote 11 states no commencement date for the substitution introducing this wording.
Questions to answer on the file3 questions
39(4)Input Service Distributor return
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.Section 39(4)
An Input Service Distributor uses the prescribed form and manner for each calendar month or part of it. The deadline runs from the end of that month.
Questions to answer on the file3 questions
39(5)Non-resident return
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 thirteen 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.Section 39(5)
A registered non-resident must compare month-end with the end of the section 27(1) registration period. The earlier deadline governs, using the prescribed form and manner.
Questions to answer on the file6 questions
39(6) and provisoExtensions
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 thereinSection 39(6) and proviso
The extension covers the class specified in the notification and requires written reasons. An extension by the State tax or Union territory tax Commissioner is deemed notified by the Commissioner.
Sub-section (7)
39(7)Payment by return deadline
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 returnSection 39(7)
The main payment rule covers general monthly filers, tax deductors and non-resident taxable persons under the specified sub-sections. Quarterly filers under the proviso to sub-section (1) follow the first payment proviso instead.
Questions to answer on the file6 questions
39(7), first proviso (a) and (b)Payments by quarterly filers
every registered person furnishing return under the proviso to sub-section (1) shall pay to the Government, in such form and manner, and within such time, as may be prescribedSection 39(7), first proviso (a) and (b)
Clause (a) uses supplies, credit availed, tax and other particulars during a month to determine the amount. Clause (b) permits an alternative prescribed amount, subject to prescribed conditions and restrictions. These payment requirements accompany quarterly returns.
39(7), second provisoComposition payments
every registered person furnishing return under sub-section (2) shall pay to the Government, the tax due taking into account turnover in the State or Union territory, inward supplies of goods or services or both, tax payable, and such other particulars during a quarterSection 39(7), second proviso
Composition payments use quarterly turnover, inward supplies, tax and other particulars. Form, manner and payment time are prescribed even though the return under sub-section (2) is annual.
39(8)Periods without supplies
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 periodSection 39(8)
Persons required to return under sub-sections (1) and (2) retain that duty for periods without supplies. Tax deductors have a separate no-deduction-month requirement in sub-section (3).
Questions to answer on the file2 questions
Sub-section (9)
39(9)Rectification on discovery
he shall rectify such omission or incorrect particularsSection 39(9)
A person discovering omissions or incorrect particulars after furnishing a return under sub-sections (1) to (5) must rectify in the return for the month or quarter of discovery, subject to interest. Discoveries resulting from scrutiny, audit, inspection or enforcement by tax authorities are excluded. Footnote 6 marks the prescribed-form-and-manner substitution as pending.
Questions to answer on the file6 questions
39(9), provisoRectification cutoff
no such rectification of any omission or incorrect particulars shall be allowed after the thirtieth day of NovemberSection 39(9), proviso
The earlier of the November cutoff and actual furnishing of the relevant annual return governs. The words in force refer to the end of the financial year, and the law does not settle which year controls. Footnote 8 marks the substitution specifying the year to which details pertain as pending.
Questions to answer on the file5 questions
39(10) and provisoMissing returns or outward details
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 or the details of outward supplies under sub-section (1) of section 37 for the said tax period has not been furnished by himSection 39(10) and proviso
Missing previous-period returns or section 37(1) details for the current period trigger the restriction. The Government may notify an exception for a person or class on the Council's recommendations, with conditions and restrictions.
Questions to answer on the file4 questions
39(11) and provisoThree-year filing limit
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 returnSection 39(11) and proviso
The return due date starts the three-year period. The Government may notify an exception for a person or class on the Council's recommendations, with conditions and restrictions.
Questions to answer on the file4 questions
Other questions to answer on the file
Questions a reviewer answers from the engagement file, grouped by the part of the section they come from. They describe what the section asks; they do not decide it.
Scope the section as a whole
Questions to answer on the file3 questions
Frequently asked questions
Does an annual composition return mean annual payment?
Composition persons pay by reference to a quarter under the second proviso to sub-section (7). Their return under sub-section (2) is for each financial year or part of it.
Section 39(2) and 39(7)
Must tax deductors furnish a return for a month without deductions?
Sub-section (3) requires a return for every calendar month whether or not deductions were made. Form, manner and time are prescribed.
Section 39(3)
Which financial year fixes the rectification cutoff?
The law does not settle which financial year fixes the thirtieth day of November. The substitution specifying the year to which the details pertain remains pending under footnote 8.
Section 39(9), proviso
Can the Government permit a return despite missing earlier filings?
The Government may notify an exception for a person or class on the Council's recommendations. Conditions and restrictions may govern the exception, including where same-period outward details are missing.
Section 39(10), proviso
Amendment history
The CBIC text carries 14 footnotes. The table gives each in the source's own terms. Effective dates are as the footnotes state them.[1]
| Note | Provision | Change | Instrument | Effective from |
|---|---|---|---|---|
| 1 | (1) and (2) | substituted sub-sections (1) and (2) | s.97 of The Finance (No. 2) Act, 2019 (No. 23 of 2019)[2][3] | 10.11.2020, vide Notification No. 81/2020-C.T. dated 10-11-2020 |
| 2 | (5) | substituted "thirteen" for "twenty" | s.105 of The Finance Act 2022 (No. 6 of 2022)[4][5] | 01.10.2022, vide Notification No. 18/2022-CT dated 28.09.2022 |
| 3 | (7) | substituted sub-section (7) | s.97 of The Finance (No. 2) Act, 2019 (No. 23 of 2019)[2][3] | 10.11.2020, vide Notification No. 81/2020-C.T. dated 10-11-2020 |
| 4 | first proviso to (7) | substituted the first proviso, introducing clauses (a) and (b) | s.105 of The Finance Act 2022 (No. 6 of 2022)[4][5] | 01.10.2022, vide Notification No. 18/2022-CT dated 28.09.2022 |
| 5 | (9) | substituted "Where" for "Subject to the provisions of sections 37 and 38, if" | s.105 of The Finance Act 2022 (No. 6 of 2022)[4][5] | 01.10.2022, vide Notification No. 18/2022-CT dated 28.09.2022 |
| 6 | (9) | substituted "in such form and manner as may be prescribed" for "in the return to be furnished for the month or quarter during which such omission or incorrect particulars are noticed" | s.17 of The Central Goods and Services Tax (Amendment) Act, 2018[6] | not yet enforced; the wording in force is the wording the footnote preserves |
| 7 | proviso to (9) | substituted "thirtieth day of November" for "the due date for furnishing of return for the month of September or second quarter" | s.105 of The Finance Act 2022 (No. 6 of 2022)[4][5] | 01.10.2022, vide Notification No. 18/2022-CT dated 28.09.2022 |
| 8 | proviso to (9) | substituted "the end of the financial year to which such details pertain" for "the end of the financial year" | s.17 of The Central Goods and Services Tax (Amendment) Act, 2018[6] | not yet enforced; the wording in force is the wording the footnote preserves |
| 9 | (10) | substituted the words carrying the details of outward supplies, and the proviso, for "has not been furnished by him" | s.105 of The Finance Act 2022 (No. 6 of 2022)[4][5] | 01.10.2022, vide Notification No. 18/2022-CT dated 28.09.2022 |
| 10 | (11) | inserted sub-section (11) and its proviso | s.143 of The Finance Act 2023 (No. 8 of 2023)[7][8] | 01.10.2023, vide Notification No. 28/2023-C.T. dated 31.07.2023 |
| 11 | (3) | substituted sub-section (3) and its proviso | s.124 of The Finance (No. 2) Act, 2024 (No. 15 of 2024) dated 16.08.2024; the source prints the name as "The Finance Act (No. 2) Act, 2024"[9][10] | 01.11.2024, vide Notification No. 17/2024-Central Tax dated 27.09.2024; the source itself states no date |
| 12 | (1) | substituted "within such time, and subject to such conditions and restrictions" | s.128 of the Finance Act, 2025 (No. 7 of 2025)[11] | 01.10.2025 |
| "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" | ||||
| "no such rectification of any omission or incorrect particulars shall be allowed after the thirtieth day of November following the end of the financial year, or the actual date of furnishing of relevant annual return, whichever is earlier" |
Relationship with other provisions
| Provision | Connection | Words that tie them |
|---|---|---|
| Section 10 | 39(1) branches on Section 10 | 39(1) "other than... a person paying tax under the provisions of section 10" |
| Section 51 | 39(1) branches on Section 51 | 39(1) "a person paying tax under the provisions of... section 51" |
| Section 52 | 39(1) branches on Section 52 | 39(1) "a person paying tax under the provisions of... section 52" |
| Rule 61 of the CGST Rules, 2017 | 39(1) prescribed by rule 61 of the CGST Rules 2017 | 39(1) "in such form and manner, 12[within such time, and subject to such conditions and restrictions], as may be prescribed" |
| Section 10 | 39(2) requires Section 10 | 39(2) "A registered person paying tax under the provisions of section 10" |
| Section 51 | 39(3) requires Section 51 | 39(3) "Every registered person required to deduct tax at source under section 51" |
| Section 2 | 39(4) defined by Section 2 clause (61) | 39(4) "Every taxable person registered as an Input Service Distributor" |
| Section 2 | 39(5) defined by Section 2 clause (77) | 39(5) "Every registered non-resident taxable person" |
| Section 27 | 39(5) requires Section 27 | 39(5) "the period of registration specified under sub-section (1) of section 27" |
| Section 2 | 39(8) defined by Section 2 clause (106) | 39(8) "shall furnish a return for every tax period" |
| Section 50 | 39(9) requires Section 50 | 39(9) "subject to payment of interest under this Act"; the sub-section does not name the section |
| Section 44 | the proviso to 39(9) branches on Section 44 | "or the actual date of furnishing of relevant annual return, whichever is earlier" |
| Section 37 | 39(10) requires Section 37 | 39(10) "the details of outward supplies under sub-section (1) of section 37 for the said tax period" |
| Section 16 | Section 16 requires this provision | 16(2)(d) "he has furnished the return under section 39" |
| Section 37 | Section 37 requires this provision | the second proviso to 37(3) "after furnishing of the return under section 39 for the month of September, 2018" |
Circulars and notifications
Circulars and notifications in the CBIC repository that cite this section, newest first, by number, date and subject. A listing here does not say what an instrument decides; read the instrument.
Circulars (12)
| Number | Date | Subject |
|---|---|---|
| Circular No. 237/31/2024-GST | 15 October 2024 | Clarifying the issues regarding implementation of provisions of sub-section (5) and sub-section (6) in section 16 of CGST Act,2017. |
| Circular No. 211/05/2024-GST | 26 June 2024 | Clarification on time limit under Section 16(4) of CGST Act, 2017 in respect of RCM supplies received from unregistered persons. |
| Circular No. 160/16/2021-GST | 20 September 2021 | Clarification in respect of certain GST related issues |
| Circular No. 145/01/2021-GST | 11 February 2021 | Standard Operating Procedure (SOP) for implementation of the provision of suspension of registrations under sub-rule (2A) of rule 21A of CGST Rules, 2017. |
| Circular No. 143/13/2020-GST | 10 November 2020 | Provisions relating to Quarterly Return Monthly Payment Scheme |
| Circular No. 138/08/2020-GST | 6 May 2020 | Seeks to clarify 'issues in respect of challenges faced by the registered persons in implementation of provisions of GST Laws'. |
| Circular No. 137/07/2020-GST | 13 April 2020 | Circular clarifying issues in respect of challenges faced by registered persons in implementation of provisions of GST issued - Reg |
| Circular No. 136/06/2020-GST | 3 April 2020 | Clarification in respect of various measures announced by the Government for providing relief to the taxpayers in view of spread of Novel Corona Virus (COVID-19) - Reg |
| Circular No. 129/48/2019-GST | 24 December 2019 | Standard Operating Procedure to be followed in case of non-filers of returns-reg. |
| Circular No. 69/43/2018-GST | 26 October 2018 | Circular on Standard Operating Procedure for Processing of Applications for Cancellation of Registration submitted in FORM GST REG-16 |
| Circular No. 45/19/2018-GST | 30 May 2018 | Clarification on refund related issues. Rescinded vide Circular No. 125/44/2019 - GST dated 18.11.2019. rescinded by a later instrument |
| Circular No. 7/07/2017-GST | 1 September 2017 | System based reconciliation of information furnished in FORM GSTR-1 and FORM GSTR-2 with FORM GSTR-3B - regarding. |
Notifications (109)
| Number | Date | Subject |
|---|---|---|
| Notification No. 01/2026-Central Tax | 21 April 2026 | Seeks to extends the due date for furnishing the return in FORM GSTR-3B for the month of March, 2026 till the twenty-first day of April, 2026 made under this section |
| Notification No. 17/2025-Central Tax | 18 October 2025 | Seeks to extend date of filing GSTR-3B. made under this section |
| Notification No. 12/2025-Central Tax | 20 August 2025 | Seeks to extend the due date for furnishing FORM GSTR-3B for the month of July,2025 upto 27.08.2025, for the taxpayers registered in Mumbai (City), Mumbai (sub-urban), Thane, Raigad and Palghar districts of Maharashtra made under this section |
| Notification No. 01/2025-Central Tax | 10 January 2025 | Seeks to extend the due date for furnishing FORM GSTR-1 for the month of December, 2024 and the quarter of October to December, 2024, as the case may be |
| Notification No. 02/2025-Central Tax | 10 January 2025 | Seeks to extend the due date for furnishing FORM GSTR-3B for the month of December, 2024 and the quarter of October to December, 2024, as the case may be made under this section |
| Notification No. 03/2025-Central Tax | 10 January 2025 | Seeks to extend the due date for furnishing FORM GSTR-5 for the month of December, 2024 made under this section |
| Notification No. 04/2025-Central Tax | 10 January 2025 | Seeks to extend the due date for furnishing FORM GSTR-6 for the month of December, 2024 made under this section |
| Notification No. 05/2025-Central Tax | 10 January 2025 | Seeks to extend the due date for furnishing FORM GSTR-7 for the month of December, 2024 made under this section |
| Notification No. 30/2024-Central Tax | 10 December 2024 | Seeks to extend the due date for furnishing FORM GSTR-3B for the month of October, 2024 for registered persons whose principal place of business is in the district of Murshidabad in the state of West Bengal. made under this section |
| Notification No. 29/2024-Central Tax | 27 November 2024 | Seeks to extend the due date for furnishing FORM GSTR-3B for the month of October, 2024 for registered persons whose principal place of business is in the State of Manipur.. made under this section |
| Notification No. 26/2024-Central Tax | 18 November 2024 | Extension of due date for filing of return in FORM GSTR-3B for the month of October, 2024 for the persons registered in the state of Maharashtra and Jharkhand made under this section |
| Notification No. 20/2024-Central Tax | 8 October 2024 | Seeks to make amendments (Second Amendment 2024) to the CGST Rules, 2017 |
| Notification No. 09/2024-Central Tax | 12 April 2024 | Seeks to extend the due date for filing of FORM GSTR-1, for the month of March 2024 |
| Notification No. 07/2024-Central Tax | 8 April 2024 | Seeks to provide waiver of interest for specified registered persons for specified tax periods |
| Notification No. 01/2024-Central Tax | 5 January 2024 | Extension of due date for filing of return in FORM GSTR-3B for the month of November, 2023 for the persons registered in certain districts of Tamil Nadu. made under this section |
| Notification No. 55/2023-Central Tax | 20 December 2023 | Extension of due date for filing of return in FORM GSTR-3B for the month of November, 2023 for the persons registered in certain districts of Tamil Nadu. made under this section |
| Notification No. 42/2023-Central Tax | 25 August 2023 | Seeks to extend the due date for furnishing FORM GSTR-3B for April, May, June and July , 2023 for registered persons whose principal place of business is in the State of Manipur made under this section |
| Notification No. 43/2023-Central Tax | 25 August 2023 | Seeks to extend the due date for furnishing FORM GSTR-3B for quarter ending June, 2023 for registered persons whose principal place of business is in the State of Manipur made under this section |
| Notification No. 44/2023-Central Tax | 25 August 2023 | Seeks to extend the due date for furnishing FORM GSTR-7 for April, May, June and July , 2023 for registered persons whose principal place of business is in the State of Manipur made under this section |
| Notification No. 38/2023-Central Tax | 4 August 2023 | Seeks to make amendments (Second Amendment , 2023) to the CGST Rules, 2017. |
| Notification No. 19/2023-Central Tax | 17 July 2023 | Seeks to extend the due date for furnishing FORM GSTR-3B for April, May and June, 2023 for registered persons whose principal place of business is in the State of Manipur made under this section |
| Notification No. 20/2023-Central Tax | 17 July 2023 | Seeks to extend the due date for furnishing FORM GSTR-3B for quarter ending June, 2023 for registered persons whose principal place of business is in the State of Manipur amended by a later instrument made under this section |
| Notification No. 21/2023-Central Tax | 17 July 2023 | Seeks to extend the due date for furnishing FORM GSTR-7 for April, May and June, 2023 for registered persons whose principal place of business is in the State of Manipur made under this section |
| Notification No. 17/2023-Central Tax | 27 June 2023 | Extension of due date for filing of return in FORM GSTR-3B for the month of May 2023 for the persons registered in the districts of Kutch, Jamnagar, Morbi, Patan and Banaskantha in the state of Gujarat upto 30th June 2023. made under this section |
| Notification No. 15/2023-Central Tax | 19 June 2023 | Seeks to extend the due date for furnishing FORM GSTR-3B for April and May, 2023 for registered persons whose principal place of business is in the State of Manipur. made under this section |
| Notification No. 16/2023-Central Tax | 19 June 2023 | Seeks to extend the due date for furnishing FORM GSTR-7 for April and May, 2023 for registered persons whose principal place of business is in the State of Manipur. made under this section |
| Notification No. 11/2023-Central Tax | 24 May 2023 | Seeks to extend the due date for furnishing FORM GSTR-1 for April, 2023 for registered persons whose principal place of business is in the State of Manipur. |
| Notification No. 12/2023-Central Tax | 24 May 2023 | Seeks to extend the due date for furnishing FORM GSTR-3B for April, 2023 for registered persons whose principal place of business is in the State of Manipur. amended by a later instrument made under this section |
| Notification No. 13/2023-Central Tax | 24 May 2023 | Seeks to extend the due date for furnishing FORM GSTR-7 for April, 2023 for registered persons whose principal place of business is in the State of Manipur. made under this section |
| Notification No. 26/2022-Central Tax | 26 December 2022 | Seeks to make fifth amendment (2022) to CGST Rules |
| Notification No. 25/2022-Central Tax | 13 December 2022 | Seeks to extend the due date for furnishing FORM GSTR-1 for November, 2022 for registered persons whose principal place of business is in certain districts of Tamil Nadu. |
| Notification No. 21/2022-Central Tax | 21 October 2022 | Seeks to extend the due date of filing FORM GSTR-3B for the month of September, 2022. made under this section |
| Notification No. 19/2022-Central Tax | 28 September 2022 | Seeks to make amendments (Second Amendment, 2022) to the CGST Rules, 2017. |
| Notification No. 14/2022-Central Tax | 5 July 2022 | Seeks to make amendments (First Amendment, 2022) to the CGST Rules, 2017 |
| Notification No. 05/2022-Central Tax | 17 May 2022 | Seeks to extend the due date of filing FORM GSTR-3B for the month of April, 2022 made under this section |
| Notification No. 06/2022-Central Tax | 17 May 2022 | Seeks to extend the due date of payment of tax, in FORM GST PMT-06, for the month of April, 2022 by taxpayers who are under QRMP scheme |
| Notification No. 18/2021-Central Tax | 1 June 2021 | Seeks to provide relief by lowering of interest rate for a specified time for tax periods March, 2021 to May, 2021. |
| Notification No. 19/2021-Central Tax | 1 June 2021 | Seeks to rationalize late fee for delay in filing of return in FORM GSTR-3B; and to provide conditional waiver of late fee for delay in filing FORM GSTR-3B from July, 2017 to April, 2021; and to provide waiver of late fees for late filing of return in FORM GSTR-3B for specified taxpayers and specified tax periods. |
| Notification No. 08/2021-Central Tax | 1 May 2021 | Seeks to provide relief by lowering of interest rate for the month of March and April, 2021 |
| Notification No. 09/2021-Central Tax | 1 May 2021 | Seeks to amend notification no. 76/2018-Central Tax in order to provide waiver of late fees for specified taxpayers and specified tax periods |
| Notification No. 12/2021-Central Tax | 1 May 2021 | Seeks to extend the due date of furnishing FORM GSTR-1 for April, 2021 |
| Notification No. 14/2021-Central Tax | 1 May 2021 | Seeks to extend specified compliances falling between 15.04.2021 to 30.05.2021 till 31.05.2021 in exercise of powers under section 168A of CGST Act. amended by a later instrument |
| Notification No. 07/2021-Central Tax | 27 April 2021 | Seeks to make second amendment (2021) to CGST Rules.. |
| Notification No. 01/2021-Central Tax | 1 January 2021 | Seeks to make amendment (2021) to CGST Rules, 2017. |
| Notification No. 94/2020-Central Tax | 22 December 2020 | Seeks to make the Fourteenth amendment (2020) to the CGST Rules, 2017. |
| Notification No. 82/2020-Central Tax | 10 November 2020 | Seeks to make the Thirteenth amendment (2020) to the CGST Rules, 2017. |
| Notification No. 83/2020-Central Tax | 10 November 2020 | Seeks to extend the due date for FORM GSTR-1. amended by a later instrument |
| Notification No. 84/2020-Central Tax | 10 November 2020 | Seeks to notify class of persons under proviso to section 39(1). made under this section |
| Notification No. 85/2020-Central Tax | 10 November 2020 | Seeks to notify special procedure for making payment of 35% as tax liability in first two month made under this section |
| Notification No. 79/2020-Central Tax | 15 October 2020 | Seeks to make the Twelfth amendment (2020) to the CGST Rules.2017. |
| Notification No. 58/2020-Central Tax | 1 July 2020 | Seeks to make eighth amendment (2020) to CGST Rules. |
| Notification No. 48/2020-Central Tax | 19 June 2020 | seeks to make sixth amendment (2020) to CGST Rules. |
| Notification No. 38/2020-Central Tax | 5 May 2020 | Seeks to make fifth amendment (2020) to CGST Rules. amended by a later instrument |
| Notification No. 39/2020-Central Tax | 5 May 2020 | Seeks to make amendments to special procedure for corporate debtors undergoing the corporate insolvency resolution process under the Insolvency and Bankruptcy Code, 2016. |
| Notification No. 35/2020-Central Tax | 3 April 2020 | Seeks to extend due date of compliance which falls during the period from "20.03.2020 to 29.06.2020" till 30.06.2020 and to extend validity of e-way bills. amended by a later instrument |
| Notification No. 20/2020-Central Tax | 23 March 2020 | Seeks to extend due date for furnishing FORM GSTR-7 for those taxpayers whose principal place of business is in the erstwhile State of Jammu and Kashmir for the July, 2019 to October, 2019 and November, 2019 to February, 2020. made under this section |
| Notification No. 10/2020-Central Tax | 21 March 2020 | Seeks to provide special procedure for taxpayers in Dadra and Nagar Haveli and Daman and Diu consequent to merger of the two UTs. amended by a later instrument |
| Notification No. 78/2019-Central Tax | 26 December 2019 | Seeks to extend the due date for furnishing of return in FORM GSTR-7 for registered persons in Assam, Manipur or Tripura for the month of November, 2019. made under this section |
| Notification No. 65/2019-Central Tax | 12 December 2019 | Seeks to extend the due date for furnishing of return in FORM GSTR-7 for registered persons in Jammu and Kashmir for the months of July, 2019 to October, 2019. made under this section |
| Notification No. 59/2019-Central Tax | 26 November 2019 | Seeks to extend the due date for furnishing of return in FORM GSTR-7 for registered persons in Jammu and Kashmir for the months of July, 2019 to October, 2019. made under this section |
| Notification No. 62/2019-Central Tax | 26 November 2019 | Seeks to notify the transition plan with respect to J&K reorganization w.e.f. 31.10.2019. amended by a later instrument |
| Notification No. 55/2019-Central Tax | 14 November 2019 | Seeks to extend the due date for furnishing of return in FORM GSTR-7 for registered persons in Jammu and Kashmir for the months of July, 2019 to September, 2019. made under this section |
| Notification No. 48/2019-Central Tax | 9 October 2019 | Seeks to amend notification No. 41/2019-Central Tax, dated the 31st August, 2019. |
| Notification No. 49/2019-Central Tax | 9 October 2019 | Seeks to carry out changes in the CGST Rules, 2017. |
| Notification No. 40/2019-Central Tax | 31 August 2019 | Seeks to extend the last date in certain cases for furnishing GSTR-7 for the month of July, 2019. made under this section |
| Notification No. 26/2019-Central Tax | 28 June 2019 | Seeks to extend the due date of filing returns in FORM GSTR-7. amended by a later instrument |
| Notification No. 27/2019-Central Tax | 28 June 2019 | Seeks to prescribe the due date for furnishing FORM GSTR-1 for registered persons having aggregate turnover of up to 1.5 crore rupees for the months of July, 2019 to September,2019. amended by a later instrument |
| Notification No. 28/2019-Central Tax | 28 June 2019 | Seeks to extend the due date for furnishing FORM GSTR-1 for registered persons having aggregate turnover of more than 1.5 crore rupees for the months of July, 2019 to September, 2019. amended by a later instrument |
| Notification No. 31/2019-Central Tax | 28 June 2019 | Seeks to carry out changes in the CGST Rules, 2017. amended by a later instrument |
| Notification No. 21/2019-Central Tax | 23 April 2019 | Seeks to notify procedure for quarterly tax payment and annual filing of return for taxpayers availing the benefit of Notification No. 02/2019 Central Tax (Rate), dated the 7th March, 2019. amended by a later instrument |
| Notification No. 18/2019-Central Tax | 10 April 2019 | Seeks to extend the due date for furnishing FORM GSTR-7 for the month of March, 2019 from 10.04.2019 to 12.04.2019. made under this section |
| Notification No. 11/2019-Central Tax | 7 March 2019 | Seeks to prescribe the due dates for furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover upto Rs. 1.5 crores for the months of April, May and June, 2019. |
| Notification No. 12/2019-Central Tax | 7 March 2019 | Seeks to prescribe the due dates for furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than Rs. 1.5 crores for the months of April, May and June, 2019. amended by a later instrument |
| Notification No. 08/2019-Central Tax | 8 February 2019 | Seeks to extend the due date for furnishing of FORM GSTR-7 for the month of January, 2019 till 28.02.2019. made under this section |
| Notification No. 07/2019-Central Tax | 31 January 2019 | Seeks to extend the due date for furnishing of FORM GSTR-7 for the months of October, 2018 to December, 2018 till 28.02.2019. made under this section |
| Notification No. 03/2019-Central Tax | 29 January 2019 | Seeks to amend the CGST Rules, 2017. |
| Notification No. 65/2018-Central Tax | 29 November 2018 | Seeks to extend the due date for filing of FORM GSTR - 4 for the quarter July to September, 2018 for taxpayers in Srikakulam district of Andhra Pradesh. made under this section |
| Notification No. 66/2018-Central Tax | 29 November 2018 | Seeks to extend the due date for filing of FORM GSTR-7 for the months of October, 2018 to December, 2018 amended by a later instrument made under this section |
| Notification No. 43/2018-Central Tax | 10 September 2018 | Seeks to extend the due date for filing of FORM GSTR - 1 for taxpayers having aggregate turnover up to Rs 1.5 crores. amended by a later instrument |
| Notification No. 44/2018-Central Tax | 10 September 2018 | Seeks to extend the due date for filing of FORM GSTR - 1 for taxpayers having aggregate turnover above Rs 1.5 crores. amended by a later instrument |
| Notification No. 32/2018-Central Tax | 10 August 2018 | Seeks to prescribe the due dates for furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than Rs. 1.5 crores for the months from July, 2018 to March, 2019 |
| Notification No. 33/2018-Central Tax | 10 August 2018 | Seeks to prescribe the due dates for quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto Rs.1.5 crores for the period from July, 2018 to March, 2019 amended by a later instrument |
| Notification No. 30/2018-Central Tax | 30 July 2018 | Notification issued to extend the due date for filing of FORM GSTR-6. made under this section |
| Notification No. 25/2018-Central Tax | 31 May 2018 | seeks to extend the due date for filing of FORM GSTR-6 for the months from July, 2017 till June, 2018. superseded by a later instrument made under this section |
| Notification No. 17/2018-Central Tax | 28 March 2018 | Seeks to prescribe the due date for quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto Rs.1.5 crore. |
| Notification No. 18/2018-Central Tax | 28 March 2018 | Seeks to prescribe the due dates for furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than Rs. 1.5 crores. |
| Notification No. 19/2018-Central Tax | 28 March 2018 | Extension of date for filing the return in FORM GSTR-6 superseded by a later instrument made under this section |
| Notification No. 08/2018-Central Tax | 23 January 2018 | Extension of date for filing the return in FORM GSTR-6 superseded by a later instrument made under this section |
| Notification No. 71/2017-Central Tax | 29 December 2017 | Extends the due dates for quarterly furnishing of FORM GSTR-1 for taxpayers with aggregate turnover of upto Rs.1.5 crore. |
| Notification No. 72/2017-Central Tax | 29 December 2017 | Extends the due dates for monthly furnishing of FORM GSTR-1 for taxpayers with aggregate turnover of more than Rs.1.5 crores. |
| Notification No. 68/2017-Central Tax | 21 December 2017 | Seeks to extend the time limit for filing FORM GSTR-5. made under this section |
| Notification No. 69/2017-Central Tax | 21 December 2017 | Seeks to extend the time limit for filing FORM GSTR-5A. made under this section |
| Notification No. 57/2017-Central Tax | 15 November 2017 | Seeks to prescribe quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto Rs.1.5 crore superseded by a later instrument |
| Notification No. 58/2017-Central Tax | 15 November 2017 | Seeks to extend the due dates for the furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than Rs.1.5 crores superseded by a later instrument |
| Notification No. 59/2017-Central Tax | 15 November 2017 | Seeks to extend the time limit for filing of FORM GSTR-4 made under this section |
| Notification No. 60/2017-Central Tax | 15 November 2017 | Seeks to extend the time limit for furnishing the return in FORM GSTR-5, for the months of July to October, 2017 superseded by a later instrument made under this section |
| Notification No. 61/2017-Central Tax | 15 November 2017 | Seeks to extend the time limit for furnishing the return in FORM GSTR-5A for the months of July to October, 2017 superseded by a later instrument made under this section |
| Notification No. 62/2017-Central Tax | 15 November 2017 | Seeks to extend the time limit for furnishing the return in FORM GSTR-6 for the month of July, 2017 superseded by a later instrument made under this section |
| Notification No. 54/2017-Central Tax | 30 October 2017 | Seeks to amend Notification no. 30/2017-Central Tax dated 11.09.2017 so as to extend the due date for filing FORM GSTR-2 and FORM GSTR-3 for the month of July, 2017 made under this section |
| Notification No. 41/2017-Central Tax | 13 October 2017 | Seeks to extend the time limit for filing of FORM GSTR-4 amended by a later instrument made under this section |
| Notification No. 42/2017-Central Tax | 13 October 2017 | Seeks to extend the time limit for filing of FORM GSTR-5A superseded by a later instrument made under this section |
| Notification No. 43/2017-Central Tax | 13 October 2017 | Seeks to extend the time limit for filing of FORM GSTR-6 superseded by a later instrument made under this section |
| Notification No. 31/2017-Central Tax | 11 September 2017 | Seeks to extend the time limit for filing of GSTR-6. made under this section |
| Notification No. 29/2017-Central Tax | 5 September 2017 | Seeks to extend due dates for furnishing details/Returns for the months of July, 2017 and August, 2017. |
| Notification No. 25/2017-Central Tax | 28 August 2017 | Seeks to extend time period for filing of details in FORM GSTR-5A for month of July superseded by a later instrument made under this section |
| Notification No. 26/2017-Central Tax | 28 August 2017 | Seeks to extend time period for filing of details in FORM GSTR-6 for months of July & August. made under this section |
| Notification No. 23/2017-Central Tax | 17 August 2017 | Seeks to notify the date and conditions for filing the return in FORM GSTR-3B for the month of July, 2017 amended by a later instrument |
| Notification No. 20/2017-Central Tax | 8 August 2017 | Seeks to extend time period for filing of details in FORM GSTR-3 for months of July and August. made under this section |
| Notification No. 10/2017-Central Tax | 28 June 2017 | Seeks to amend CGST Rules notification no 3/2017-Central Tax dt 19.06.2017 amended by a later instrument |
Unsettled questions
The words of section 39 do not answer this question. Where one decides a matter on the file, the answer depends on the position taken on it.
- Which financial year fixes the thirtieth day of November in the proviso to sub-section (9)? The wording in force says only "following the end of the financial year". The substitution that would read it as "the financial year to which such details pertain" is footnote 8, which the source records as not yet enforced, and the main limb of the sub-section fixes the return by the month or quarter in which the defect is noticed, which may fall in a different year.
See also
- Section 37 of the CGST Act, 2017: furnishing details of outward supplies
- Section 44 of the CGST Act, 2017: annual return
- Section 50 of the CGST Act, 2017: interest on delayed payment of tax
- Rule 61 of the CGST Rules, 2017: form and manner of furnishing of return
- Rule 62 of the CGST Rules, 2017: form and manner of submission of statement and return
- Rule 63 of the CGST Rules, 2017: form and manner of submission of return by non-resident taxable person
- Rule 65 of the CGST Rules, 2017: form and manner of submission of return by an Input Service Distributor
- Rule 66 of the CGST Rules, 2017: form and manner of submission of return by a person required to deduct tax at source
References
- Central Board of Indirect Taxes and Customs. "Section 39. Furnishing of returns". Central Goods and Services Tax Act, 2017, CBIC tax information portal, with amendment footnotes 1 to 14. Retrieved 17 September 2026.
- The Finance (No. 2) Act, 2019. Cited in CBIC footnotes 1 and 3.
- Notification No. 81/2020-Central Tax, dated 10 November 2020: Seeks to notify amendment carried out in sub-section (1), (2) and (7) of section 39 vide Finance (No.2) Act, 2019. Cited in CBIC footnotes 1 and 3.
- The Finance Act, 2022. Cited in CBIC footnotes 2, 4, 5, 7 and 9.
- Notification No. 18/2022-Central Tax, dated 28 September 2022: Seeks to notify 01.10.2022 as the date on which provisions of sections 100 to 114, except clause (c) of section 110 and section 111 of Finance Act, 2022 shall come into force. Cited in CBIC footnotes 2, 4, 5, 7 and 9.
- The Central Goods and Services Tax (Amendment) Act, 2018. Cited in CBIC footnotes 6 and 8.
- The Finance Act, 2023. Cited in CBIC footnote 10.
- Notification No. 28/2023-Central Tax, dated 31 July 2023: Seeks to notify the provisions of sections 137 to 162 of the Finance Act, 2023 (8 of 2023). Cited in CBIC footnote 10.
- The Finance (No. 2) Act, 2024. Cited in CBIC footnote 11.
- Notification No. 17/2024-Central Tax, dated 27 September 2024: Seeks to notify the provisions of Finance (No. 2) Act, 2024. Cited in CBIC footnote 11.
- The Finance Act, 2025. Cited in CBIC footnote 12.
External links
- CGST Act, 2017, Section 39 on the CBIC tax information portal