Section 39, Central Goods and Services Tax Act, 2017 [S10-78E]
As at 16 August 2024. No text held for this date. The earliest text held stands from 1 October 2025.
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).