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<h1>New Amendment: Registered Tax Deductors Must File Monthly Returns, Even with No Deductions, Starting November 2024.</h1> Section 39 of the Central Goods and Services Tax Act has been amended by the Finance (No. 2) Act, 2024. The new sub-section (3) mandates that every registered person required to deduct tax at source under section 51 must electronically file a return for each calendar month, detailing the deductions made, in a prescribed form and manner. This requirement applies even if no deductions were made during the month. This amendment will be effective from November 1, 2024, as per Notification No. 17/2024-Central Tax dated September 27, 2024.