Furnishing of returns: registered persons must electronically file periodic GST returns and pay tax by the due date. Section 39 mandates electronic periodic GST returns for registered persons according to taxpayer category, requiring filing of supplies, input tax credit, tax payable and tax paid; the Commissioner may extend deadlines by notification. Tax due must be paid by the return due date and returns must be filed for each period even if nil. Omitted or incorrect particulars may be rectified in subsequent periodical returns subject to interest and an overall cutoff tied to the annual return, and filing is barred where previous period returns remain outstanding.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Furnishing of returns: registered persons must electronically file periodic GST returns and pay tax by the due date.
Section 39 mandates electronic periodic GST returns for registered persons according to taxpayer category, requiring filing of supplies, input tax credit, tax payable and tax paid; the Commissioner may extend deadlines by notification. Tax due must be paid by the return due date and returns must be filed for each period even if nil. Omitted or incorrect particulars may be rectified in subsequent periodical returns subject to interest and an overall cutoff tied to the annual return, and filing is barred where previous period returns remain outstanding.
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