Section 39, Central Goods and Services Tax Act, 2017 [S10-78E]
As at 7 September 2026. In force from 22 June 2017 by Notification No. 9/2017-Central Tax, dated 28-6-2017 [N10-27X].
39. Furnishing of returns.—
(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, 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.
(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 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.
(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:
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) 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 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:
Provided that 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.
(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 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
(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.
Defined terms in this text (18)
act: Section 3, General Clauses Act, 1897 [S100SN] (In this Act, and in all Central Acts and Regulations made after the commencement of this Act, unless there is anything repugnant in the subject or context): (2) "act", used with reference to an offence or a civil wrong, shall include a series of acts, and words which refer to acts done extend also to illegal omissions;
act: 363 more definitions.
Commissioner: Section 3, General Clauses Act, 1897 [S100SN] (In this Act, and in all Central Acts and Regulations made after the commencement of this Act, unless there is anything repugnant in the subject or context): (14) "Commissioner" shall mean the chief officer-in-charge of the revenue administration of a division;
Commissioner: 46 more definitions.
financial year: Section 3, General Clauses Act, 1897 [S100SN] (In this Act, and in all Central Acts and Regulations made after the commencement of this Act, unless there is anything repugnant in the subject or context): (21) "financial year" shall mean the year commencing on the first day of April; (22) a thing shall be deemed to be done in "good faith" where it is in fact done honesty, whether it is done negligently or not;
financial year: 22 more definitions.
goods: Section 2, Central Goods and Services Tax Act, 2017 [S1061R] (In this Act, unless the context otherwise requires): "goods" means every kind of movable property other than money and securities but includes actionable claim, growing crops, grass and things attached to or forming part of the land which are agreed to be severed before supply or under a contract of supply
goods: 38 more definitions.
Government: Section 3, General Clauses Act, 1897 [S100SN] (In this Act, and in all Central Acts and Regulations made after the commencement of this Act, unless there is anything repugnant in the subject or context): (23) "Government" or the Government shall include both the Central Government and any State Government;
input tax credit: Section 2(63), Central Goods and Services Tax Act, 2017: "input tax credit" means the credit of input tax;
month: Section 3, General Clauses Act, 1897 [S100SN] (In this Act, and in all Central Acts and Regulations made after the commencement of this Act, unless there is anything repugnant in the subject or context): "month" shall mean a month reckoned according to the British calendar
Part: Section 3, General Clauses Act, 1897 [S100SN] (In this Act, and in all Central Acts and Regulations made after the commencement of this Act, unless there is anything repugnant in the subject or context): (40) "Part" shall mean a Part of the Act or Regulation in which the word occurs;
person: Section 3, General Clauses Act, 1897 [S100SN] (In this Act, and in all Central Acts and Regulations made after the commencement of this Act, unless there is anything repugnant in the subject or context): "person" shall include any company or association or body of individuals, whether incorporated or not
person: 1 more definition.
quarter: Section 2(92), Central Goods and Services Tax Act, 2017: "quarter" shall mean a period comprising three consecutive calendar months, ending on the last day of March, June, September and December of a calendar year;
registered: Section 3, General Clauses Act, 1897 [S100SN] (In this Act, and in all Central Acts and Regulations made after the commencement of this Act, unless there is anything repugnant in the subject or context): (49) "registered", used with reference to a document, shall mean registered in India under the law for the time being in force for the registration of documents;
registered person: Section 2(94), Central Goods and Services Tax Act, 2017: "registered person" means a person who is registered under section 25 but does not include a person having a Unique Identity Number;
resident: Section 2(96), Income-tax Act, 2025: "resident" means a person who is resident in India as per section 6;
section: Section 3, General Clauses Act, 1897 [S100SN] (In this Act, and in all Central Acts and Regulations made after the commencement of this Act, unless there is anything repugnant in the subject or context): (54) "section" shall mean a section of the Act or Regulation in which the word occurs;
section: 363 more definitions.
State: Section 3, General Clauses Act, 1897 [S100SN] (In this Act, and in all Central Acts and Regulations made after the commencement of this Act, unless there is anything repugnant in the subject or context): (58) "State"(a)as respects any period before the commencement of the Constitution (Seventh Amendment) Act, 1956, shall mean a Part A State, a Part B State or a Part C State; and(b)as respects any period after such commencement, shall mean a State specified in the First Schedule to the Constitution and shall include a Union territory;](59)State Act shall mean an Act passed by the Legislature of a State established or continued by the Constitution;
sub-section: Section 3, General Clauses Act, 1897 [S100SN] (In this Act, and in all Central Acts and Regulations made after the commencement of this Act, unless there is anything repugnant in the subject or context): (61) "sub-section" shall mean a sub-section of the section in which the word occurs;
taxable person: Section 2(107), Central Goods and Services Tax Act, 2017: "taxable person" means a person who is registered or liable to be registered under section 22 or section 24;
year: Section 3, General Clauses Act, 1897 [S100SN] (In this Act, and in all Central Acts and Regulations made after the commencement of this Act, unless there is anything repugnant in the subject or context): "year" shall mean a year reckoned according to the British calendar
Made under this section, or naming it (81)
Notification No. 01/2024-CENTRAL TAX [N11-2NM], 5 January 2024, in force. Recital: "In exercise of the powers conferred by sub-section (6) of section 39 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Commissioner, on the recommendations of the Council"
Notification No. 01/2026-Central Tax [N11-771], 21 April 2026, in force. Recital: "In exercise of the powers conferred by sub-section (6) of section 39 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Commissioner, on the recommendations of the GST Council"
Notification No. 02/2025-CENTRAL TAX [N11-4ME], 10 January 2025, in force. Recital: "In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Commissioner, on the recommendations of the Council"
Notification No. 03/2025-CENTRAL TAX [N11-4NC], 10 January 2025, in force. Recital: "In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Commissioner, on the recommendations of the Council"
Notification No. 04/2025-CENTRAL TAX [N11-4PA], 10 January 2025, in force. Recital: "In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Commissioner, on the recommendations of the Council"
Notification No. 05/2022-Central Tax [N10-WK7], 17 May 2022, in force. Recital: "In exercise of the powers conferred by sub-section (6) of section 39 of the Central Goods and Services Tax Act, 2017 (12 of 2017) read with sub-rule (1) of rule 61 of the Central Goods and Services Tax Rules, 2017, the Commissioner, on the recommendations of the Council"
Notification No. 05/2025-CENTRAL TAX [N11-4Q8], 10 January 2025, in force. Recital: "In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Commissioner , on the recommendations of the Council"
Notification No. 07/2019-Central Tax [N10-FDR], 31 January 2019, in force. Recital: "In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Commissioner"
Notification No. 8/2018-Central Tax [N10-94J], 23 January 2018, in force. Recital: "In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act) and in supersession of notification No. 62/2017-Central Tax, dated the 15th November, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 1418(E), dated the 15th November, 2017, except as respects things done or omitted to be done before such supersession, the Commissioner"
Notification No. 8/2019-Central Tax [N10-FJ3], 8 February 2019, in force. Recital: "In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act), the Commissioner"
Notification No. 12/2023-CENTRAL TAX [N10-ZJ9], 24 May 2023, in force. Recital: "In exercise of the powers conferred by sub-section (6) of section 39 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Commissioner, on the recommendations of the Council"
Notification No. 12/2025-CENTRAL TAX [N11-5RJ], 20 August 2025, in force. Recital: "In exercise of the powers conferred by sub-section (6) of section 39 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Commissioner, on the recommendations of the Council"
Notification No. 13/2023-CENTRAL TAX [N10-ZKB], 24 May 2023, in force. Recital: "In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), the Commissioner"
Notification No. 15/2023-CENTRAL TAX [N10-ZN7], 19 June 2023, in force. Recital: "In exercise of the powers conferred by sub-section (6) of section 39 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Commissioner, on the recommendations of the Council"
Notification No. 16/2023-CENTRAL TAX [N10-ZP1], 19 June 2023, in force. Recital: "In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), the Commissioner"
Notification No. 17/2023-CENTRAL TAX [N10-ZQ3], 27 June 2023, in force. Recital: "In exercise of the powers conferred by sub-section (6) of section 39 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Commissioner, on the recommendations of the Council"
Notification No. 17/2025-CENTRAL TAX [N11-6XM], 18 October 2025, in force. Recital: "In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Commissioner, on the recommendations of the Council"
Notification No. 18/2019-Central Tax [N10-GNY], 10 April 2019, in force. Recital: "In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act), the Commissioner"
Notification No. 19/2018-Central Tax [N10-AHH], 28 March 2018, in force. Recital: "In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act) and in supersession of notification No. 08/2018-Central Tax, dated the 23rd January, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 57 (E), dated the 23rd January, 2018, except as respects things done or omitted to be done before such supersession, the Commissioner"
Notification No. 19/2023-CENTRAL TAX [N10-ZSZ], 17 July 2023, in force. Recital: "In exercise of the powers conferred by sub-section (6) of section 39 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Commissioner, on the recommendations of the Council"
Notification No. 20/2017-Central Tax [N10-3V4], 8 August 2017, in force. Recital: "In exercise of the powers conferred by the sub-section (6) of section 39 read with section 168 of the Central Goods and Services Act, 2017 (12 of 2017), the Commissioner, on the recommendations of the Council"
Notification No. 20/2020-Central Tax [N10-NG0], 23 March 2020, in force. Recital: "In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), the Commissioner"
Notification No. 20/2023-CENTRAL TAX [N10-ZTS], 17 July 2023, in force. Recital: "In exercise of the powers conferred by sub-section (6) of section 39 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Commissioner, on the recommendations of the Council"
Notification No. 21/2022-CENTRAL TAX [N10-Y28], 21 October 2022, in force. Recital: "In exercise of the powers conferred by sub-section (6) of section 39 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Commissioner, on the recommendations of the Council"
Notification No. 21/2023-CENTRAL TAX [N10-ZVV], 17 July 2023, in force. Recital: "In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Commissioner"
Cited by (28)
Section 158A, Central Goods and Services Tax Act, 2017 [S10-BCK], 12 April 2017, Band A. "section 39".
Section 16, Central Goods and Services Tax Act, 2017 [S10-6GZ], 12 April 2017, Band A. "section 39".
Section 168, Central Goods and Services Tax Act, 2017 [S10-BP2], 12 April 2017, Band A. "section 39".
Section 2, Central Goods and Services Tax Act, 2017 [S10-61R], 12 April 2017, Band A. "section 39".
Section 37, Central Goods and Services Tax Act, 2017 [S10-76J], 12 April 2017, Band A. "section 39".
Section 45, Central Goods and Services Tax Act, 2017 [S10-7F0], 12 April 2017, Band A. "section 39".
Section 46, Central Goods and Services Tax Act, 2017 [S10-7GV], 12 April 2017, Band A. "section 39".
Section 47, Central Goods and Services Tax Act, 2017 [S10-7HS], 12 April 2017, Band A. "section 39".
Section 48, Central Goods and Services Tax Act, 2017 [S10-7JZ], 12 April 2017, Band A. "section 39".
Section 50, Central Goods and Services Tax Act, 2017 [S10-7PQ], 12 April 2017, Band A. "section 39".
Section 51, Central Goods and Services Tax Act, 2017 [S10-7QN], 12 April 2017, Band A. "section 39".
Section 52, Central Goods and Services Tax Act, 2017 [S10-7RB], 12 April 2017, Band A. "section 39".
Section 53, Central Goods and Services Tax Act, 2017 [S10-7S9], 12 April 2017, Band A. "section 39".
Section 54, Central Goods and Services Tax Act, 2017 [S10-7VD], 12 April 2017, Band A. "section 39".
Section 59, Central Goods and Services Tax Act, 2017 [S10-807], 12 April 2017, Band A. "section 39".
Section 60, Central Goods and Services Tax Act, 2017 [S10-815], 12 April 2017, Band A. "section 39".
Section 62, Central Goods and Services Tax Act, 2017 [S10-831], 12 April 2017, Band A. "section 39".
Section 75, Central Goods and Services Tax Act, 2017 [S10-8H0], 12 April 2017, Band A. "section 39".
Rule 21, Central Goods and Services Tax Rules, 2017 [S10-DHM], 19 June 2017, Band A. "section 39".
Rule 21A, Central Goods and Services Tax Rules, 2017 [S10-DJJ], 19 June 2017, Band A. "section 39".
Rule 26, Central Goods and Services Tax Rules, 2017 [S10-DQR], 19 June 2017, Band A. "section 39".
Rule 59, Central Goods and Services Tax Rules, 2017 [S10-F3X], 19 June 2017, Band A. "section 39".
Rule 60, Central Goods and Services Tax Rules, 2017 [S10-F4K], 19 June 2017, Band A. "section 39".
Rule 61, Central Goods and Services Tax Rules, 2017 [S10-F5H], 19 June 2017, Band A. "section 39".
Rule 61A, Central Goods and Services Tax Rules, 2017 [S10-F6Q], 19 June 2017, Band A. "section 39".
Not held (0)
none
Duties published under this section (1)
D12-1NQ. Every registered person, other than an Input Service Distributor, a non-resident taxable person and a person paying tax under section 10, 51 or 52: Furnish a return of inward and outward supplies, input tax credit availed, tax payable and tax paid, for every calendar month; On or before the twentieth day of the month succeeding the calendar month; Form GSTR-3B. Published by GST Policy Wing, Central Board of Indirect Taxes and Customs (synthetic record).