GST Return Filing – Section 39 of GST

GST return filing is a crucial compliance requirement for businesses registered under the GST regime. Section 39 of the CGST Act outlines the provisions related to the furnishing of GST returns by different categories of taxpayers. Understanding these provisions ensures timely compliance and avoids penalties.

Who Needs to File GST Returns Under Section 39?

1. Regular Taxpayers

Every registered person, except an Input Service Distributor (ISD), a non-resident taxable person, or a person under composition scheme (Section 10), TDS (Section 51), or TCS (Section 52), must file a return every month or quarter. This return includes details of:

• Inward and outward supplies of goods and services

• Input tax credit (ITC) availed

• Tax payable and tax paid

• Other prescribed particulars

2. Composition Taxpayers

A registered person under the Composition Scheme (Section 10 of the CGST Act) must file a return annually, furnishing details of:

• Turnover in the State or Union Territory

• Inward supplies of goods and services

• Tax payable and tax paid

• Other prescribed details

3. Tax Deductors (TDS) Under Section 51

Taxpayers required to deduct tax at source must file a monthly return electronically, detailing the tax deducted during the month. This return must be filed even if no deductions were made during the month.

4. Input Service Distributors (ISD)

ISDs must furnish monthly returns electronically within 13 days after the end of the relevant month.

5. Non-Resident Taxable Persons

Non-resident taxable persons must file a return within 13 days after the end of the month or within 7 days after the last day of the registration period, whichever is earlier.

Payment of Tax Along With GST Returns

• Regular taxpayers must pay tax due as per their return before the last filing date.

• Composition taxpayers must pay tax on a quarterly basis as per turnover and inward supplies.

• For taxpayers filing quarterly returns, the government has prescribed a system to either pay tax based on actual transactions or a fixed amount.

Timelines for GST Return Filing

The Commissioner has the authority to extend return filing deadlines for specified classes of taxpayers via notification. However, certain restrictions apply:

• Returns must be filed for each tax period, even if there were no transactions.

• Omission or errors in returns can be rectified in subsequent returns, subject to interest payments.

• No rectifications are allowed after November 30 following the financial year or the date of filing the annual return, whichever is earlier.

• A return for a tax period cannot be filed if previous period returns are pending.

• A return cannot be filed after 3 years from the due date unless permitted by the government.

Consequences of Non-Compliance

Failure to file GST returns within the due date attracts penalties and interest. Non-compliance may also lead to the suspension or cancellation of GST registration.

Conclusion

Section 39 of the CGST Act provides a structured mechanism for GST return filing, ensuring transparency and accountability in tax compliance. Businesses must adhere to these provisions to avoid penalties and ensure smooth operations. Staying updated with GST amendments and utilizing automated filing solutions can simplify compliance and reduce errors.