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<h1>Amendment to Section 39: New Filing Rules for GST Returns, Monthly and Annual Deadlines Updated for Compliance.</h1> Section 39 of the Central Goods and Services Tax Act has been amended to update the requirements for filing returns. Registered persons, excluding certain categories like Input Service Distributors and non-resident taxable persons, must electronically file monthly returns detailing supplies, input tax credit, and taxes. The government may allow specific classes to file quarterly returns. Those paying tax under section 10 must file annual returns. Additionally, registered persons must pay taxes due by the return filing deadline. Provisions are included for calculating tax based on supplies and turnover, with specific filing conditions and timelines prescribed.