Section 39 - Furnishing of returns.

Return filing requirement: electronic GST returns and payment obligations govern periodic compliance and rectification rights.

Registered persons must furnish electronic returns reporting inward and outward supplies, input tax credit, tax payable and tax paid for each tax period, with specified alternative periodicities for composition taxpayers, TDS deductors, Input Service Distributors and non-resident taxpayers. The Commissioner may extend filing deadlines by notification. Returns are required for every period irrespective of activity; tax due must be paid by the return due date. Omissions or incorrect particulars may be rectified in subsequent returns subject to interest and time limits, and filing is barred if earlier period returns remain outstanding.