TaxTMI 
TaxTMI 
Furnishing of returns.
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....ent may, on the recommendations of the Council, notify certain class of registered persons who shall furnish a return for every quarter or part thereof, subject to such conditions and restrictions as may be specified therein. (2) A registered person paying tax under the provisions of section 10, shall, for each financial year or part thereof, furnish a return, electronically, of turnover in the State or Union territory, inward supplies of goods or services or both, tax payable, tax paid and such other particulars in such form and manner, and within such time, as may be prescribed.] ^15[(3) Every registered person required to deduct tax at source under section 51 shall electronically furnish a return for every calendar m....
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....(5), shall pay to the Government the tax due as per such return not later than the last date on which he is required to furnish such return: ^10[Provided that every registered person furnishing return under the proviso to sub-section (1) shall pay to the Government, in such form and manner, and within such time, as may be prescribed,-- (a) an amount equal to the tax due taking into account inward and outward supplies of goods or services or both, input tax credit availed, tax payable and such other particulars during a month; or (b) in lieu of the amount referred to in clause (a), an amount determined in such manner and subject to such conditions and restrictions as may be prescribed.] Provided further that....
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....to furnish a return for a tax period if the return for any of the previous tax periods ^13[or the details of outward supplies under sub-section (1) of section 37 for the said tax period has not been furnished by him: Provided that the Government may, on the recommendations of the Council, by notification, subject to such conditions and restrictions as may be specified therein, allow a registered person or a class of registered persons to furnish the return, even if he has not furnished the returns for one or more previous tax periods or has not furnished the details of outward supplies under sub-section (1) of section 37 for the said tax period.]. ^14[(11) A registered person shall not be allowed to furni....
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....s such, see below note 8] 5. The amendment vide Section 17 of the Central Goods and Services Tax (Amendment) Act, 2018 [in sub-section (9)] yet to be notified, which read as, "for the words "in the return to be furnished for the month or quarter during which such omission or incorrect particulars are noticed", the words "in such form and manner as may be perscribed" shall be substituted;" 6. Substituted vide Section 17 of the Central Goods and Services Tax (Amendment) Act, 2018 [in sub-section (9)] yet to be notified, which read as, " in the proviso, for the words "the end of the financial year", the words "the end of the financial year to which such detai....
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....very registered person, who is required to furnish a return under sub-section (1) or sub-section (2) or sub-section (3) or sub-section (5), shall pay to the Government the tax due as per such return not later than the last date on which he is required to furnish such return. ^4[Provided that the Government may, on the recommendations of the Council, notify certain classes of registered persons who shall pay to the Government the tax due or part thereof as per the return on or before the last date on which he is required to furnish such return, subject to such conditions and safeguards as may be specified therein.]" 9. Substituted vide Section 105 of the Finance Act, 2022 w.e.f. 01-10-2022 be....