GST return filing: registered persons must electronically submit periodic returns and pay due tax by prescribed deadlines. Section 39 requires registered persons to electronically furnish periodic GST returns-monthly for regular taxpayers and specified monthly/quarterly regimes for composition, TDS deductors, ISDs and non residents-reporting supplies, input tax credit, tax payable and tax paid. The Commissioner may extend filing deadlines by notification. Tax due must be paid by the return deadline; nil returns are required for each period. Rectification of omissions or incorrect particulars is allowed in subsequent period returns subject to interest and specified cut off dates, and a person with outstanding earlier returns cannot file for subsequent periods.
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.
GST return filing: registered persons must electronically submit periodic returns and pay due tax by prescribed deadlines.
Section 39 requires registered persons to electronically furnish periodic GST returns-monthly for regular taxpayers and specified monthly/quarterly regimes for composition, TDS deductors, ISDs and non residents-reporting supplies, input tax credit, tax payable and tax paid. The Commissioner may extend filing deadlines by notification. Tax due must be paid by the return deadline; nil returns are required for each period. Rectification of omissions or incorrect particulars is allowed in subsequent period returns subject to interest and specified cut off dates, and a person with outstanding earlier returns cannot file for subsequent periods.
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