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CGST ACT, 2017
[Amended upto 2023]

CHAPTER IX  -  RETURNS

Alert:
This Section contains amendments, which are not effective yet. Kindly check the effective dates of amendments carefully.

Section 39 - Furnishing of returns.

For Standard operating procedure to be followed in case of non-filers of returns see Circular No. 129/48/2019-GST Central Tax dated 24 Dec, 2019

For conditions and restrictions for furnishing quarterly return from January 2021onwards by notified registered persons having an aggregate turnover of up to rupees five crore and payment of tax due every month in accordance with proviso to sub-section (7) of said section see Notification No. 84/2020 Central Tax dated 10 Nov, 2020

For special procedure to be followed to pay tax by registered person who have opted to furnish return for every quarter or part thereof see Notification No. 85/2020 Central Tax dated 10 Nov, 2020

For conditions and restrictions for furnishing quarterly returns from January 2021 onwards by notified registered persons having an aggregate turnover of up to rupees five crore and payment of tax due every month in accordance with proviso to sub section (7) of said section see Notification No. 84/2020 Central Tax dated 10 Nov, 2020

See

Section 10,

 

Section 27,

 

Section 51,

 

Section 52,

 

Rule 60(6),

 

Rule 61,

 

Rule 62,

 

Rule 63,

 

Rule 64,

 

Rule 65,

 

Rule 66,

 

Rule 67A,

 

Rule 82,

 

GSTR-3,

 

GSTR-3B,

 

GSTR-4,

 

GSTR-4A,

 

GSTR-5,

 

GSTR-5A,

 

GSTR-6,

 

GSTR-6A,

 

GSTR-7,

 

GSTR-7A,

 

GSTR-11,

 

Rule 26,

 

Rule 59,

 

Rule 60,

 

Rule 61,

 

Rule 68,

 

Rule 10A,

 

Rule 67A,

 

Section 2,

 

Section 16,

 

Section 37,

 

Section 38,

 

Section 45,

 

Section 46,

 

Section 47,

 

Section 48,

 

Section 50,

 

Section 51,

 

Section 53,

 

Section 54,

 

Section 60,

 

Section 62,

 

Section 75,

 

Section 168,

 

Section 43A,

 

Rule 21,

 

Rule 21A,

 

Rule 61A,