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Amended upto (Year) ⇨  
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.
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