GST return filing rules revised for monthly, quarterly, and annual compliance under section 39 amendment. Amendment to section 39 revises the return-filing obligations under the Central Goods and Services Tax Act. It prescribes monthly electronic returns for registered persons, subject to exclusions and a quarterly return option for notified classes, and requires composition taxpayers to furnish annual electronic returns. It also aligns the tax-payment timelines with the relevant return period.
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 rules revised for monthly, quarterly, and annual compliance under section 39 amendment.
Amendment to section 39 revises the return-filing obligations under the Central Goods and Services Tax Act. It prescribes monthly electronic returns for registered persons, subject to exclusions and a quarterly return option for notified classes, and requires composition taxpayers to furnish annual electronic returns. It also aligns the tax-payment timelines with the relevant return period.
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