Return filing obligations require registered persons to file electronic GST returns and pay tax by prescribed due dates. Section 39 requires registered persons to furnish periodic electronic returns reporting supplies, input tax credit, tax payable and tax paid, with specified differing due dates by category (monthly for most taxpayers, quarterly for composition taxpayers, monthly shortened deadlines for TDS deductors, ISDs and non-resident taxpayers). It mandates tax payment by the return due date, obligation to file for every tax period irrespective of activity, rectification of errors in subsequent returns subject to interest and cut off limits, Commissioner power to extend deadlines by notification, and prohibition on filing for a period if earlier 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.
Return filing obligations require registered persons to file electronic GST returns and pay tax by prescribed due dates.
Section 39 requires registered persons to furnish periodic electronic returns reporting supplies, input tax credit, tax payable and tax paid, with specified differing due dates by category (monthly for most taxpayers, quarterly for composition taxpayers, monthly shortened deadlines for TDS deductors, ISDs and non-resident taxpayers). It mandates tax payment by the return due date, obligation to file for every tax period irrespective of activity, rectification of errors in subsequent returns subject to interest and cut off limits, Commissioner power to extend deadlines by notification, and prohibition on filing for a period if earlier period returns remain outstanding.
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