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Amended upto (Year) ⇨  
CGST ACT, 2017
[Amended upto 2024]

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.

39. 7[(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 5

References:

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
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Apr
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10 Apr

☑ Monthly | GSTR-7

GSTR-7 for the m/o Mar 2024 (For TDS Deductors u/s 51 - Section 39(3)).

☑ Monthly | GSTR-8

GSTR-8 for the m/o Mar 2024 [For TCS collection by E-Commerce Operators - Section 52(4)].

12 Apr

☑ Monthly | GSTR-1

GSTR-1 for the m/o Mar 2024 (Monthly Taxpayers) - N.No. 83/2020.

[Due date extended vide N.No.09/2024 from 11th April to 12th April]

13 Apr

☑ Quarterly | GSTR-1

GSTR-1 for the Quarter Jan - Mar 2024 (For QRMP Taxpayers) - Notification No. 83/2020 - CT

☑ Monthly | GSTR-5

GSTR-5 for the m/o Mar 2024 [Return by Non Resident Taxpayers - Rule 63 - Section 39(5)]

☑ Monthly | GSTR-6

GSTR-6 for the m/o Mar 2024 [For Input Service Distributors - Rule 65 & Section 39(4)].

18 Apr

☑ Quarterly | CMP-08

CMP-08 for Quarter Jan - Mar 2024 (For Composite Taxpayers - Rule 62).

20 Apr

☑ Monthly | GSTR-3B

GSTR-3B for the m/o Mar 2024 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.

☑ Monthly | GSTR-5A

GSTR-5A for the m/o Mar 2024 [Return by OIDAR Service Providers - Rule 64.]

22 Apr

☑ Quarterly | GSTR-3B

GSTR-3B for the Quarter Jan - Mar 2024 (QRMP Taxpayer < 5 Cr - Rule 61) - Category I States.

* State Category I - Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana or Andhra Pradesh or the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep.

24 Apr

☑ Quarterly | GSTR-3B

GSTR-3B for the Quarter Jan - Mar 2024 (QRMP Taxpayers < 5 Cr - Rule 61) - Category II States.

* State Category II - Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi.

25 Apr

☑ Half-Yearly | ITC-04

ITC-04 for the half year (Oct - Mar 2024) (For taxpayers > 5 Cr. Turnover) - Rule 45.

☑ Annual | ITC-04

ITC-04 for the FY 2023-24 (For taxpayers upto 5 Cr. Turnover) - Rule 45.

28 Apr

☑ Monthly | GSTR-11

GSTR-11 for the m/o Mar 2024 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

30 Apr

☑ Annual | GSTR-4

GSTR-4 (Annual Return) for FY 2023-24 by Composite Taxpayer (Rule 62).

☑ Quarterly | QRMP

Last date for opt-in / opt-out QRMP Scheme for quarter Apr - June 2024 (Rule 61A)