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<h1>Section 39 of West Bengal GST Act: Key Rules on Filing Returns, Tax Payment, and Deadlines for Registered Persons</h1> Section 39 of the West Bengal Goods and Services Tax Act, 2017, outlines the requirements for furnishing returns by registered persons. It mandates electronic submission of returns detailing inward and outward supplies, input tax credit, and tax details by the 20th of the following month, with specific provisions for different categories like Input Service Distributors, non-resident taxable persons, and those under sections 10, 51, and 52. The Commissioner can extend deadlines, and timely tax payment is required. Corrections to returns must be made before specified deadlines, and filing is prohibited if previous returns are pending.