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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Section 39 of Assam GST Act 2017: Monthly or Quarterly Returns Required for Registered Persons, Specific Timelines Apply</h1> Section 39 of the Assam Goods and Services Tax Act, 2017, mandates registered persons to electronically submit monthly or quarterly returns detailing inward and outward supplies, input tax credit, tax payable, and tax paid. Specific timelines are set for different categories, such as general registered persons, those under section 10, Input Service Distributors, and non-resident taxable persons. The Commissioner may extend deadlines, and tax payments must coincide with return submissions. Corrections to returns are allowed before the due date for the September return or the second quarter following the fiscal year-end. Returns for a period cannot be filed if previous returns are pending.
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