Section 39 of CGST Act, 2017 : Section 39: Furnishing Of Returns

Explanation using Example

Imagine a scenario where Mr. Sharma runs a textile business and is registered under the GST regime. As a regular taxpayer, he is required to file his monthly GST returns. According to Section 39(1) of the CGST Act, 2017, Mr. Sharma needs to electronically submit a monthly return detailing his business's inward and outward supplies, the input tax credit he has availed, the tax that is payable, and the tax he has paid, among other information.

For the month of March, Mr. Sharma prepares his return by the 20th of April, which is the typical due date for filing GST returns. He ensures that all the particulars are correctly reflected in the return, and he pays any tax that is due before submitting the return to stay compliant with the law.

If Mr. Sharma had chosen to pay tax under the composition scheme as per Section 10, he would file his GST returns quarterly, as mentioned in Section 39(2). However, since he is a regular taxpayer, he follows the monthly return filing requirement.