Return filing and tax payment provisions under the GST law are revised, with new rules for delayed returns and prescribed conditions. Section 39 of the Central Goods and Services Tax Act is amended to revise the return-filing cycle, payment mechanism and related rectification provisions. The proviso to sub-section (7) is replaced to require payment of tax due on inward and outward supplies and input tax credit availed, or an amount determined under prescribed conditions. Sub-sections (9) and (10) are also amended to alter the relevant due date reference and to permit furnishing of returns despite non-filing of earlier returns or outward supply details, subject to notification-based conditions.
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Provisions expressly mentioned in the judgment/order text.
Return filing and tax payment provisions under the GST law are revised, with new rules for delayed returns and prescribed conditions.
Section 39 of the Central Goods and Services Tax Act is amended to revise the return-filing cycle, payment mechanism and related rectification provisions. The proviso to sub-section (7) is replaced to require payment of tax due on inward and outward supplies and input tax credit availed, or an amount determined under prescribed conditions. Sub-sections (9) and (10) are also amended to alter the relevant due date reference and to permit furnishing of returns despite non-filing of earlier returns or outward supply details, subject to notification-based conditions.
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