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

CHAPTER IX  -  RETURNS

TaxGPT Beta

Summarize Section 39 by TaxGPT in
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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 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 s


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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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24 Jan

☑ Quarterly | GSTR-3B

GSTR-3B for the Quarter Oct - Dec 2024 (QRMP Taxpayer < 5 Cr - Rule 61) - Category I States.  [Due date extended vide Notification No.02/2025 dated 10.01.2025]

* 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.

26 Jan

☑ Quarterly | GSTR-3B

GSTR-3B for the Quarter Oct - Dec 2024 (QRMP Taxpayers < 5 Cr - Rule 61) - Category II States.  [Due date extended vide Notification No.02/2025 dated 10.01.2025]

* 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.

28 Jan

☑ Monthly | GSTR-11

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

31 Jan

☑ Quarterly | QRMP

Last date for opt-in / opt-out QRMP Scheme for quarter Jan - Mar 2025 (Rule 61A)