39. Furnishing of returns.—

[(1) Every registered person, other than an Input Service Distributor or a non-resident
taxable person or a person paying tax under the provisions of section 10 or section 51 or section 52 shall, for every
calendar month or part thereof, furnish, a return, electronically, of inward and outward Supplies of goods or services
or both, input tax credit availed, tax payable, tax paid and such other particulars, in such form and manner, and within
such time, as may be prescribed:.
Provided that the Government 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.]67

(3) Every registered person required to deduct tax at source under the provisions of section 51 shall furnish, in
such form and manner as may be prescribed, a return, electronically, for the month in which such deductions have
been made within ten days after the end of such month.
(4) Every taxable person registered as an Input Service Distributor shall, for every calendar month or part thereof,
furnish, in such form and manner as may be prescribed, a return, electronically, within thirteen days after the end of
such month.
(5) Every registered non-resident taxable person shall, for every calendar month or part thereof, furnish, in such
form and manner as may be prescribed, a return, electronically, within twenty days after the end of a calendar month
or within seven days after the last day of the period of registration specified under sub-section (1) of section 27,
whichever is earlier.
(6) The Commissioner may, for reasons to be recorded in writing, by notification, extend the time limit for
furnishing the returns under this section for such class of registered persons as may be specified therein: Provided that
any extension of time limit notified by the Commissioner of State tax or Union territory tax shall be deemed to be
notified by the Commissioner.
[(7) Every registered person who is required to furnish a return under sub-section (1), other than the person referred
to in the proviso thereto, 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:
(2) A registered person paying tax under the provisions of section 10 shall, for each quarter or part thereof, furnish,
in such form and manner as may be prescribed, a return, electronically, of turnover in the State or Union territory,
inward supplies of goods or services or both, tax payable and tax paid within eighteen days after the end of such
quarter.”
Provided that every registered person furnishing return under the proviso to subsection (1) shall pay to the
Government, 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, in such form and manner, and within such time, as
may be prescribed:
Provided further that every registered person furnishing return under sub-section (2) shall pay to the Government,
the tax due taking into account turnover in the State or Union territory, inward supplies of goods or services or both,
tax payable, and such other particulars during a quarter, in such form and manner, and within such time, as may be
prescribed.]68
(8) Every registered person who is required to furnish a return under sub-section (1) or sub-section (2) shall furnish
a return for every tax period whether or not any supplies of goods or services or both have been made during such tax
period.
(9) Subject to the provisions of sections 37 and 38, if any registered person after furnishing a return under subsection (1) or sub-section (2) or sub-section (3) or subsection (4) or sub-section (5) discovers any omission or incorrect
particulars therein, other than as a result of scrutiny, audit, inspection or enforcement activity by the tax authorities,
he shall rectify such omission or incorrect particulars in the return to be furnished for the month or quarter during
which such omission or incorrect particulars are noticed, subject to payment of interest under this Act:

Provided that no such rectification of any omission or incorrect particulars shall be allowed after the due date for
furnishing of return for the month of September or second quarter following the end of the financial year, or the actual
date of furnishing of relevant annual return, whichever is earlier.
(10) A registered person shall not be allowed to furnish a return for a tax period if the return for any of the previous
tax periods has not been furnished by him.