GST return filing rules revised for monthly, quarterly, and annual compliance under section 39 amendment.

Amendment to section 39 revises the return-filing obligations under the Central Goods and Services Tax Act. It prescribes monthly electronic returns for registered persons, subject to exclusions and a quarterly return option for notified classes, and requires composition taxpayers to furnish annual electronic returns. It also aligns the tax-payment timelines with the relevant return period.

---

---

---