Section 39. Furnishing of returns.-
1[(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, and
within such time, 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 the provisions of section 51 shall furnish, in such form and
manner as may be prescribed, a return, electronically, for the month in which
such deductions have been made within ten days after the end of such 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 2[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.
3[(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:
4[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) 5[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 6[in such form and manner
as may be prescribed], subject to payment of interest under this Act:
Provided that no such rectification of any omission or
incorrect particulars shall be allowed after the 7[thirtieth day of November]
following 8[the end of the financial year to which such details pertain], 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 9[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]
10[(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.]
