SECTION 39

*
Section 39. Furnishing of returns.-
1
[(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.]
11
[(3) Every registered person required to deduct tax at source under section 51
shall electronically furnish a return for every calendar month of the deductions
made during the month in such form and manner and within such time as may be
prescribed:

Provided that the said registered person shall furnish a return for every calendar
month whether or not any deductions have been made during the said 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 2[thirteen] 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.
3
[(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:
4
[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 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.]
(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) 5[Where] any registered person after furnishing a return under sub-section (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 6[in such form and
manner as may be prescribed], subject to payment of interest under this Act:
Provided that no such rectification of any omission or incorrect particulars
shall be allowed after the 7[thirtieth day of November] following 8[the end of the
financial year to which such details pertain], 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 9[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]
10
[(11) A registered person shall not be allowed to furnish a return for a tax period
after the expiry of a period of three years from the due date of furnishing the said
return:
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 for a tax period, even after the expiry of the said period of three years
from the due date of furnishing the said return.]

CITATIONS FOR SECTION 39

* Enforced w.e.f. 22nd June, 2017.

1. Substituted by s 97 of The Finance (No. 2) Act, 2019 (No. 23 of 2019) - Brought
into force w.e.f. 10th November, 2020 vide Notification No. 81 /2020-C.T., dated
10-11-2020. for
"(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, [in such form, manner and within such time as may be prescribed], 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 classes of registered persons who shall furnish return for every
quarter or part thereof, subject to such conditions and safeguards as may be
specified therein.]
(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."
2. Substituted (w.e.f. 1st October, 2022 vide Notification No. 18/2022 - CT dated
28.09.2022.) by s. 105 of The Finance Act 2022 (No. 6 of 2022) for "twenty".
3. Substituted by s. 97 of The Finance (No. 2) Act, 2019 (No. 23 of 2019) -
Brought into force w.e.f. 10th November, 2020 vide Notification No. 81/2020-C.T.,
dated 10-11-2020 for
"(7) Every 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.
[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.]''
4. Substituted (w.e.f. 1st October, 2022 vide Notification No. 18/2022 - CT dated
28.09.2022.) by s. 105 of The Finance Act 2022 (No. 6 of 2022) for "Provided
that every registered person furnishing return under the proviso to sub-section
(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".
5. Substituted (w.e.f. 1st October, 2022 vide Notification No. 18/2022 - CT dated
28.09.2022.) by s. 105 of The Finance Act 2022 (No. 6 of 2022) for “Subject to
the provisions of sections 37 and 38, if".
6. Substituted by s.17 of The Central Goods and Services Tax (Amendment) Act,
2018 for "in the return to be furnished for the month or quarter during which
such omission or incorrect particulars are noticed". This amendment, not
yet enforced.
7. Substituted (w.e.f. 1st October, 2022 vide Notification No. 18/2022 - CT dated
28.09.2022.) by s. 105 of The Finance Act 2022 (No. 6 of 2022) for “the due date
for furnishing of return for the month of September or second quarter”.

8. Substituted by s.17 of The Central Goods and Services Tax (Amendment) Act,
2018 for "the end of the financial year". This amendment, not yet enforced.
9. Substituted (w.e.f. 1st October, 2022 vide Notification No. 18/2022 - CT dated
28.09.2022.) by s. 105 of The Finance Act 2022 (No. 6 of 2022) for “has not been
furnished by him”.
10. Inserted (w.e.f. 1st October, 2023 vide Notification No. 28/2023-C.T., dated
31st July, 2023.) by s. 143 of The Finance Act 2023 (No. 8 of 2023).
11. Substituted for "(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." by section 124 of
The Finance Act (No. 2) Act, 2024 No. 15 of 2024 dated 16.08.2024.

RULES
Rule 60
1
[Rule 60. Form and manner of ascertaining details of inwardsupplies.-
(1) The details of outward supplies furnished by the supplier in FORM GSTR-
1 3[or FORM GSTR-1A] or using the IFF shall be made available electronically
to the concerned registered persons (recipients) in Part A of FORM GSTR-2A,
in FORM GSTR-4A and in FORM GSTR-6A through the common portal, as the
case may be .

(2) The details of invoices furnished by an non-resident taxable person in his

return in FORM GSTR-5 under rule 63 shall be made available to the recipient
of credit in Part A of FORM GSTR 2A electronically through the common portal.
(3) The details of invoices furnished by an Input Service Distributor in his
return in FORM GSTR-6 under rule 65 shall be made available to the recipient
of credit in Part B of FORM GSTR 2A electronically through the common portal.
(4) The details of tax deducted at source furnished by the deductor under sub-
section (3) of section 39 in FORM GSTR-7 shall be made available to
the deductee in Part C of FORM GSTR-2A electronically through the common
portal
(5) The details of tax collected at source furnished by an e-commerce
operator under section 52 in FORM GSTR-8 shall be made available to the
concerned person in Part C of FORM GSTR 2A electronically through the
common portal.
(6) The details of the integrated tax paid on the import of goods or goods
brought in domestic Tariff Area from Special Economic Zone unit or a Special
Economic Zone developer on a bill of entry shall be made available in Part
D of FORM GSTR-2A electronically through the common portal.
(7) An 2[auto-generated] statement containing the details of input tax credit
shall be made available to the registered person in FORM GSTR-2B, for every
month, electronically through the common portal, and shall consist of -
(i) the details of outward supplies furnished by his supplier, other than a
supplier required to furnish return for every quarter under proviso to sub-
section (1)of section 39, in FORM GSTR-1, between the day immediately after
the due date of furnishing of FORM GSTR-1 for the previous month to the due
date of furnishing of FORM GSTR-1 for the month;
(ii) the details of invoices furnished by a non-resident taxable person in FORM
GSTR-5 and details of invoices furnished by an Input Service Distributor in his
return in FORM GSTR-6 and details of outward supplies furnished by his
supplier, required to furnish return for every quarter under proviso to sub-
section (1) of section 39, in FORM GSTR-1 or using the IFF, as the case
may be, -
(a) for the first month of the quarter, between the day immediately after the
due date of furnishing of FORM GSTR-1 for the preceding quarter to the due
date of furnishing details using the IFF for the first month of the quarter ;
(b) for the second month of the quarter, between the day immediately after
the due date of furnishing details using the IFF for the first month of the
quarter to the due date of furnishing details using the IFF for the second
month of the quarter;
(c) for the third month of the quarter, between the day immediately after the
due date of furnishing of details using the IFF for the second month of the
quarter to the due date of furnishing of FORM GSTR-1 for the quarter;
4
[(iia) the additional details or amendments in details of outward supplies
furnished by his supplier in FORM GSTR-1A filed between the day immediately
after the due date of furnishing of FORM GSTR-1 for the previous tax
period to the due date of furnishing of FORM GSTR-1 for the current tax
period;]

(iii) the details of the integrated tax paid on the import of goods or goods
brought in the domestic Tariff Area from Special Economic Zone unit or a
Special Economic Zone developer on a bill of entry in the month.
(8) The Statement in FORM GSTR-2B for every month shall be made available
to the registered person,-
(i) for the first and second month of a quarter, a day after the due date of
furnishing of details of outward supplies for the said month, in the IFF by a
registered person required to furnish return for every quarter under proviso to
sub-section (1) of section 39, or in FORM GSTR-1 by a registered person, other
than those required to furnish return for every quarter under proviso to sub-
section (1) of section 39, whichever is later;
(ii) in the third month of the quarter, a day after the due date of furnishing of
details of outward supplies for the said month, in FORM GSTR-1 by a
registered person required to furnish return for every quarter under proviso to
sub-section (1) of section 39.]

CITATIONS FOR RULE 60

1. Substituted vide Notification No. 82/2020-CT dated 10.11.2020 w.e.f.

01.01.2021 for
" Rule 60. Form and manner of furnishing details of inward supplies .-(1) Every
registered person, other than a person referred to in section 14 of the
Integrated Goods and Services Tax Act, 2017, required to furnish the details of
inward supplies of goods or services or both received during a tax period
under sub-section (2) of section 38 shall, on the basis of details contained in
Part A, Part Band Part C of FORM GSTR-2A, prepare such details as specified in
subsection (1) of the said section and furnish the same in FORM GSTR-
2 electronically through the common portal, either directly or from a
Facilitation Centre notified by the Commissioner, after including there in
details of such other inward supplies, if any, required to be furnished under
sub-section (2) of section 38.
(2) Every registered person shall furnish the details, if any, required under
sub-section (5) of section 38 electronically in FORM GSTR-2 .
(3) The registered person shall specify the inward supplies in respect of which
he is not eligible, either fully or partially, for input tax credit in FORM GSTR-
2 where such eligibility can be determined at the invoice level.
(4) The registered person shall declare the quantum of ineligible input tax
credit on inward supplies which is relatable to non-taxable supplies or for
purposes other than business and cannot be determined at the invoice level
in FORM GSTR-2 .
(4A) The details of invoices furnished by an non-resident taxable person in his
return in FORM GSTR-5 under rule 63 shall be made available to the recipient
of credit in Part A of FORM GSTR 2A electronically through the common portal
and the said recipient may include the same in FORM GSTR-2 .
(5) The details of invoices furnished by an Input Service Distributor in his
return in FORM GSTR-6 under rule 65 shall be made available to the recipient
of credit in Part B of FORM GSTR 2A electronically through the common portal
and the said recipient may include the same in FORM GSTR-2 .
(6) The details of tax deducted at source furnished by the deductor under sub-
section (3) of section 39 in FORM GSTR-7 shall be made available to
the deductee in Part C of FORM GSTR-2A electronically through the common
portal and the said deductee may include the same in FORM GSTR-2 .
 (7) The details of tax collected at source furnished by an e-commerce
operator under section 52 in FORM GSTR-8 shall be made available to the
concerned person in Part C of FORM GSTR 2A electronically through the
common portal and such person may include the same in FORM GSTR-2 .
(8) The details of inward supplies of goods or services or both furnished
in FORM GSTR-2 shall include the-
(a) invoice wise details of all inter-State and intra-State supplies received from
registered persons or unregistered persons;
(b) import of goods and services made; and
(c) debit and credit notes, if any, received from supplier."
2. Substituted (w.e.f. 01.10.2022) vide Notification No. 19/2022 - CT dated
28.09.2022.
3. Inserted vide Notification No. 12/2024 - CT dated 10.07.2024.
4. Inserted vide Notification No. 12/2024 - CT dated 10.07.2024.

RULE 61
1
[Rule 61. Form and manner of furnishing of return.-
(1) Every registered person other than a person referred to in section 14 of the
Integrated Goods and Services Tax Act, 2017 (13 of 2017) or an Input Service
Distributor or a non-resident taxable person or a person paying tax under section
10 or section 51 or, as the case may be, under section 52 shall furnish a return
in FORM GSTR-3B, electronically through the common portal either directly or
through a Facilitation Centre notified by the Commissioner, as specified under -
(i) sub-section (1) of section 39, for each month, or part thereof, on or before the
twentieth day of the month succeeding such month:
(ii) proviso to sub-section (1) of section 39,for each quarter, or part thereof, for
the class of registered persons mentioned in column (2) of the Table given below,
on or before the date mentioned in the corresponding entry in column (3) of the
said Table, namely:-
Table
S.
Class of registered persons Due Date
No.
(1) (2) (3)
Registered persons whose principal place of business is in
twenty-second
the States of Chhattisgarh, Madhya Pradesh, Gujarat,
day of the
Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu,
1. month
Telangana, Andhra Pradesh, the Union territories of Daman
succeeding such
and Diu and Dadra and Nagar Haveli, Puducherry, Andaman
quarter.
and Nicobar Islands or Lakshadweep.
Registered persons whose principal place of business is in
the States of Himachal Pradesh, Punjab, Uttarakhand, twenty-fourth
Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal day of the
2. Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, month
Assam, West Bengal, Jharkhand or Odisha, the Union succeeding such
territories of quarter.
Jammu and Kashmir, Ladakh, Chandigarh or Delhi.
(2) Every registered person required to furnish return, under sub-rule (1) shall,
subject to the provisions of section 49, discharge his liability towards tax,
interest, penalty, fees or any other amount payable under the Act or the
provisions of this Chapter by debiting the electronic cash ledger or electronic
credit ledger and include the details in the return in FORM GSTR-3B.
(3) Every registered person required to furnish return, every quarter,
under clause (ii) of sub rule (1) shall pay the tax due under proviso to sub-section
(7) of section 39, for each of the first two months of the quarter, by depositing
the said amount in FORM GST PMT-06, by the twenty fifth day of the month
succeeding such month:
Provided that the Commissioner may, on the recommendations of the Council, by
notification, extend the due date for depositing the said amount in FORM GST
PMT-06, for such class of taxable persons as may be specified therein:
Provided further 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:
Provided also that while making a deposit in FORM GST PMT-06, such a registered
person may -
(a) for the first month of the quarter, take into account the balance in the
electronic cash ledger.
(b) for the second month of the quarter, take into account the balance in the
electronic cash ledger excluding the tax due for the first month.
(4) The amount deposited by the registered persons under sub-rule (3) above,
shall be debited while filing the return for the said quarter in FORM GSTR-3B, and
any claim of refund of such amount lying in balance in the electronic cash ledger,
if any, out of the amount so deposited shall be permitted only after the return
in FORM GSTR-3B for the said quarter has been filed.]

CITATIONS FOR RULE 61

1. Substituted w.e.f. 01.01.2021 vide Notification No. 82/2020-CT dated

10.11.2020 for
" Rule [Link] and manner of submission of monthly return .- (1) Every
registered person other than a person referred to in section 14 of the Integrated
Goods and Services Tax Act, 2017 or an Input Service Distributor or a non-
resident taxable person or a person paying tax under section 10 or section 51 or,
as the case may be, under section 52 shall furnish a return specified under sub-
section (1) of section 39 in FORM GSTR-3 electronically through the common
portal either directly or through a Facilitation Centre notified by the
Commissioner.
(2) Part A of the return under sub-rule (1) shall be electronically generated on the
basis of information furnished through FORM GSTR-1, FORM GSTR-2 and based on
other liabilities of preceding tax periods.
(3) Every registered person furnishing the return under sub-rule (1) shall, subject
to the provisions of section 49, discharge his liability towards tax, interest,
penalty, fees or any other amount payable under the Act or the provisions of this
Chapter by debiting the electronic cash ledger or electronic credit ledger and
include the details in Part B of the return in FORM GSTR-3 .
(4) A registered person, claiming refund of any balance in the electronic cash
ledger in accordance with the provisions of sub-section (6) of section 49, may
claim such refund in Part B of the return in FORM GSTR-3 and such return shall be
deemed to be an application filed under section 54.
[(5) Where the time limit for furnishing of details in FORM GSTR-1 under section
37 or in FORM GSTR-2 under section 38 has been extended, the return specified
in sub-section (1) of section 39 shall, in such manner and subject to such
conditions as the Commissioner may, by notification, specify, be furnished
in FORM GSTR-3B electronically through the common portal, either directly or
through a Facilitation Centre notified by the Commissioner:
Provided that where a return in FORM GSTR-3B is required to be furnished by a
person referred to in sub-rule (1) then such person shall not be required to
furnish the return in FORM GSTR-3 .]
[(6) Every registered person other than a person referred to in section 14 of the
Integrated Goods and Services Tax Act, 2017 (13 of 2017) or an Input Service
Distributor or a non-resident taxable person or a person paying tax under section
10 or section 51 or, as the case may be, under section 52 shall furnish a return
in FORM GSTR-3B, electronically through the common portal either directly or
through a Facilitation Centre notified by the Commissioner, on or before the
twentieth day of the month succeeding such tax period:
Provided that for taxpayers having an aggregate turnover of up to five crore
rupees in the previous financial year, whose principal place of business is in the
States of Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa,
Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union territories of Daman
and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands
or Lakshadweep, the return in FORM GSTR-3B of the said rules for the months of
October, 2020 to March, 2021 shall be furnished electronically through the
common portal, on or before the twenty-second day of the month succeeding
such month:
Provided further that for taxpayers having an aggregate turnover of up to five
crore rupees in the previous financial year, whose principal place of business is in
the States of Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan,
UttarPradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram,
Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha, the Union
territories of Jammu and Kashmir, Ladakh, Chandigarh or Delhi, the return in
FORM GSTR-3B of the said rules for the months of October, 2020 to March, 2021
shall be furnished electronically through the common portal, on or before the
twenty-fourth day of the month succeeding such month.] (Inserted
vide Notification No. 82/2020-CT dated 10.11.2020)

RULE 61A
1
[Rule 61A. Manner of opting for furnishing quarterly return .-
(1) Every registered person intending to furnish return on a quarterly basis
under proviso to sub-section (1) of section 39, shall in accordance with the
conditions and restrictions notified in this regard, indicate his preference for
furnishing of return on a quarterly basis, electronically, on the common portal,
from the 1st day of the second month of the preceding quarter till the last day
of the first month of the quarter for which the option is being exercised:
Provided that where such option has been exercised once, the said
registered person shall continue to furnish the return on a quarterly basis for
future tax periods, unless the said registered person,-
(a) becomes ineligible for furnishing the return on a quarterly basis as per the
conditions and restrictions notified in this regard; or
(b) opts for furnishing of return on a monthly basis, electronically, on the
common portal:
Provided further that a registered person shall not be eligible to opt for
furnishing quarterly return in case the last return due on the date of
exercising such option has not been furnished.
(2) A registered person, whose aggregate turnover exceeds 5 crore rupees
during the current financial year, shall opt for furnishing of return on a
monthly basis ,electronically, on the common portal, from the first month of
the quarter, succeeding the quarter during which his aggregate turnover
exceeds 5 crore rupees.]

CITATIONS FOR RUL 61A

 1. Inserted vide Notification No. 82/2020-CT dated 10.11.2020.

RULE 62

Rule 62. 1[Form and manner of submission of statement and return ]. -

(1) Every registered person 2[paying tax under section 10 3[****] shall-
(i) furnish a statement, every quarter or, as the case may be, part thereof,
containing the details of payment of self-assessed tax in FORM GST CMP-08, till
the 18th day of the month succeeding such quarter; and
(ii) furnish a return for every financial year or, as the case may be, part thereof
in FORM GSTR-4, till the thirtieth day of April following the end of such financial
year,] electronically through the common portal, either directly or through a
Facilitation Centre notified by the Commissioner.
4
[****]
11
[Provided that the return in FORM GSTR-4 for a financial year from FY 2024-25
onwards shall be required to be furnished by the registered person till the
thirtieth day of June following the end of such financial year.]
(2) Every registered person furnishing the 5[statement under sub-rule (1) shall
discharge his liability towards tax or interest] payable under the Act or the
provisions of this Chapter by debiting the electronic cash ledger.
(3) The return furnished under sub-rule(1) shall include the-
(a) invoice wise inter-State and intra-State inward supplies received from
registered and un-registered persons; and
(b) consolidated details of outward supplies made.
(4) A registered person who has opted to pay tax under section 10 6[****] from
the beginning of a financial year shall, where required, furnish the details of
outward and inward supplies and return under rules 59, 60 and 61 relating to the
period during which the person was liable to furnish such details and returns till
the due date of furnishing the return for the month of September of the
succeeding financial year or furnishing of annual return of the preceding financial
year, whichever is earlier.
Explanation. - For the purposes of this sub-rule, it is hereby declared that the
person shall not be eligible to avail 7[****] input tax credit on receipt of invoices
or debit notes from the supplier for the period prior to his opting for the
composition scheme 8[****].
(5) A registered person opting to withdraw from the composition scheme at his
own motion or where option is withdrawn at the instance of the proper officer
shall, where required, furnish 9[a statement in FORM GST CMP-08 for the period
for which he has paid tax under the composition scheme till the 18th day of the
month succeeding the quarter in which the date of withdrawal falls and furnish a
return in FORM GSTR-4 for the said period till the thirtieth day of April following
the end of the financial year during which such withdrawal falls].
(6) 10[****]

CITATIONS FOR RULE 62

1. Substituted vide Notification No. 20/2019-CT dated 23.04.2019 for "Form and
manner of submission of quarterly return by the composition supplier".
2. Substituted vide Notification No. 20/2019-CT dated 23.04.2019 for "return
under sub-rule (1) shall discharge his liability towards tax, interest, penalty, fees
or any other amount".
3. Omitted vide Notification No. 82/2020-CT dated 10.11.2020.
4. Omitted vide Notification No. 20/2019-CT dated 23.04.2019.
5. Substituted vide Notification No. 20/2019-CT dated 23.04.2019 for "return
under sub-rule (1) shall discharge his liability towards tax, interest, penalty, fees
or any other amount".
6. Omitted vide Notification No. 82/2020-CT dated 10.11.2020.
7. Omitted vide Notification No. 20/2019-CT dated 23.04.2019.
8. Omitted vide Notification No. 82/2020-CT dated 10.11.2020.
9. Substituted vide Notification No.20/2019-CT dated 23.04.2019.
10. Omitted vide Notification No. 82/2020-CT dated 10.11.2020.
11. Inserted vide Notification No. 12/2024-CT dated 10.07.2024.

RULE 63

Rule 63. Form and manner of submission of return by non-resident

taxable person.-
Every registered non-resident taxable person shall furnish a return in FORM
GSTR-5 electronically through the common portal, either directly or through a
Facilitation Centre notified by the Commissioner, including therein the details of
outward supplies and inward supplies and shall pay the tax, interest, penalty,
fees or any other amount payable under the Act or the provisions of this Chapter
within twenty days after the end of a tax period or within seven days after the
last day of the validity period of registration, whichever is earlier.

RULE 64
1
[Rule 64. Form and manner of submission of return by persons
providing online information and data base access or retrieval
services and by persons supplying online money gaming from a
place outside India to a person in India.-

Every registered person either providing online money gaming from a place
outside India to a person in India, or providing online information and data
base access or retrieval services from a place outside India o a non-
taxable online recipient referred toin section 14 of the Integrated Goods and
Services Tax Act, 2017 (13 of 2017) or to a registered person other than
a non-taxable online recipient, shall file return in FORM GSTR-5A on or before
the twentieth day of the month succeeding the calendar month or part thereof.]

CITATION FOR RULE 64

1. Substituted vide Notification No. 51/2023-CT dated 29.09.2023 for "Every
registered person providing online information and data base access or retrieval
services from a place outside India to a person in India other than a registered
person shall file return in FORM GSTR-5A on or before the twentieth day of the
month succeeding the calendar month or part thereof.".

RULE 65

Rule 65. Form and manner of submission of return by an Input

Service Distributor.-
Every Input Service Distributor shall, on the basis of details contained in FORM
GSTR-6A, and where required, after adding, correcting or deleting the details,
furnish electronically the return in FORM GSTR-6, containing the details of tax
invoices on which credit has been received and those issued under section 20,
through the common portal either directly or from a Facilitation Centre notified
by the Commissioner.
RULE 66

Rule 66. Form and manner of submission of return by a person required

to deduct tax at source .-
(1) Every registered person required to deduct tax at source under section
51 (hereafter in this rule referred to as deductor) shall furnish a return in FORM
GSTR-7 4[, on or before the tenth day of the month succeeding the calendar
month,] electronically through the common portal either directly or from a
Facilitation Centre notified by the Commissioner.
(2) The details furnished by the deductor under sub-rule (1) shall be made
available electronically to each of the 1[deductees] on the common portal
after 2[****] filing of FORM GSTR-7 3[for claiming the amount of tax deducted in
his electronic cash ledger after validation].
(3) The certificate referred to in sub-section (3) of section 51 shall be made
available electronically to the deductee on the common portal in FORM GSTR-
7A on the basis of the return furnished under sub-rule (1).

CITATIONS FOR RULE 66

1. Substituted vide Notification No. 31/2019 - CT dated 28.06.2019.
2. Omitted vide Notification No. 31/2019 - CT dated 28.06.2019.
3. Inserted vide Notification No. 31/2019 - CT dated 28.06.2019.
4. Inserted (w.e.f. 01.11.2024) ) vide Notification No. 20/2024-CT dated
08.10.2024.

RULE 67A
1
[ Rule 67A. Manner of furnishing of return or details of outward
supplies by short messaging service facility.-
Notwithstanding anything contained in this Chapter, for a registered person who
is required to furnish a Nil return under section 39 in FORM GSTR-3B or a Nil
details of outward supplies under section 37 in FORM GSTR-1 or a Nil statement
in FORM GST CMP-08 for a tax period, any reference to electronic furnishing
shall include furnishing of the said return or the details of outward supplies or
statement through a short messaging service using the registered mobile
number and the said return or the details of outward supplies or statement shall
be verified by a registered mobile number based One Time Password facility.
Explanation. - For the purpose of this rule, a nil return or nil details of outward
supplies or nil statement shall mean a return under section 39 or details of
outward supplies under section 37 or statement under rule 62, for a tax period
that has nil or no entry in all the Tables in FORM GSTR-3B or FORM GSTR-
1 or FORM GST CMP-08, as the case may be.]

CITATIONS FOR RULE 67A

1. Substituted vide Notification No. 79/2020 - CT dated 15.10.2020 for "Manner of
furnishing of return or details of outward supplies by short messaging service
facility.-Notwithstanding anything contained in this Chapter, for a registered
person who is required to furnish a Nil return under section 39 in FORM GSTR-3B
or a Nil details of outward supplies under section 37 in FORM GSTR-1 for a tax
period, any reference to electronic furnishing shall include furnishing of the said
return or the details of outward supplies through a short messaging service using
the registered mobile number and the said return or the details of outward
supplies shall be verified by a registered mobile number based One Time
Password facility.
Explanation.- For the purpose of this rule, a Nil return or Nil details of outward
supplies shall mean a return under section 39 or details of outward supplies
under section 37, for a tax period that has nil or no entry in all the Tables in
FORM GSTR-3B or FORM GSTR-1, as the case may be."

Rule 68. Notice to non-filers of returns .-

A notice in FORM GSTR-3A shall be issued, electronically, to a registered person
who fails to furnish return under section 39 or section 44 or section 45 or section
52.

RULE 82

Rule 82. Details of inward supplies of persons having Unique Identity

Number .-
(1) Every person who has been issued a Unique Identity Number and claims
refund of the taxes paid on his inward supplies, shall furnish the details of such
supplies of taxable goods or services or both electronically in FORM GSTR-11,
along with application for such refund claim, through the common portal either
directly or through a Facilitation Centre notified by the Commissioner.
(2) Every person who has been issued a Unique Identity Number for purposes
other than refund of the taxes paid shall furnish the details of inward supplies of
taxable goods or services or both as may be required by the proper officer
in FORM GSTR-11 .

NOTIFICATIONS

Notification No. 84/2020 – Central Tax dated 10th November, 2020

In exercise of the powers conferred by proviso to sub-section (1) of section 39
read with proviso to sub-section (7) of section 39 of the Central Goods and
Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as
the said Act), the Government, on the recommendations of the Council, hereby
notifies the registered persons, other than a person referred to in section 14 of
the Integrated Goods and Services Tax Act, 2017 (13 of 2017), having an
aggregate turnover of up to five crore rupees in the preceding financial year, and
who have opted to furnish a return for every quarter, under sub-rule (1) of rule
61A of the Central Goods and Services Tax Rules, 2017 (hereafter in this
notification referred to as the said rules) as the class of persons who shall,
subject to the following conditions and restrictions, furnish a return for every
quarter from January, 2021 onwards, and pay the tax due every month in
accordance with the proviso to sub-section (7) of section 39 of the said Act,
namely: —
(i) the return for the preceding month, as due on the date of
exercising such option, has been furnished:
 (ii) where such option has been exercised once, they shall continue
to furnish the return as per the selected option for future tax
periods, unless they revise the same.
(2) A registered person whose aggregate turnover crosses five crore
rupees during a quarter in a financial year shall not be eligible for
furnishing of return on quarterly basis from the first month of the
succeeding quarter.

(3) For the registered person falling in the class specified in column (2) of
the Table below, who have furnished the return for the tax period October,
2020 on or before 30th November, 2020, it shall be deemed that they have
opted under sub-rule (1) of rule 61A of the said rules for the monthly or
quarterly furnishing of return as mentioned in column (3) of the said
Table:-

Table

Sl. No. Class of registered person Deemed Option

(1) (2) (3)
1. Registered persons having aggregate turnover of up to Quarterly return
1.5 crore rupees, who have furnished FORM GSTR-
1 on quarterly basis in the current financial year
2. Registered persons having aggregate turnover of up to Monthly return
1.5 crore rupees, who have furnished FORM GSTR-
1 on monthly basis in the current financial year
3. Registered persons having aggregate turnover more Quarterly return
 than 1.5 crore rupees and up to 5 crore rupees in the
preceding financial year

(4) The registered persons referred to in column (2) of the said Table, may
change the default option electronically, on the common portal, during the
period from the 5th day of December, 2020 to the 31st day of January, 2021.

Notification No. 85/2020-Central Tax, dated 10-11-2020: To notify special

procedure for making payment of 35% as tax liability in first two month: In
exercise of the powers conferred by section 148 read with sub-section (7) of section
39 of the Central Goods and Services Tax Act, 2017 (12 of 2017), (hereinafter
referred to as the said Act), the Central Government, on the recommendations of the
Council, hereby notifies the registered persons, notified under proviso to sub-section
(1) of section 39 of the said Act, who have opted to furnish a return for every quarter
or part thereof, as the class of persons who may, in first month or second month or
both months of the quarter, follow the special procedure such that the said persons
may pay the tax due under proviso to sub-section (7) of section 39 of the said Act, by
way of making a deposit of an amount in the electronic cash ledger equivalent to, -
(i) thirty five per cent. of the tax liability paid by debiting the electronic cash
ledger in the return for the preceding quarter where the return is furnished
quarterly; or
(ii) the tax liability paid by debiting the electronic cash ledger in the return for the
last month of the immediately preceding quarter where the return is furnished
monthly:
Provided that no such amount may be required to be deposited-
(a) for the first month of the quarter, where the balance in the electronic cash
ledger or electronic credit ledger is adequate for the tax liability for the said
month or where there is nil tax liability ;
(b) for the second month of the quarter, where the balance in the electronic cash
ledger or electronic credit ledger is adequate for the cumulative tax liability for
the first and the second month of the quarter or where there is nil tax liability:

Provided further that registered person shall not be eligible for the said special
procedure unless he has furnished the return for a complete tax period preceding
such month.
Explanation- For the purpose of this notification, the expression “a complete tax
period” means a tax period in which the person is registered from the first day of
the tax period till the last day of the tax period.

2. This notification shall come into force with effect from the 1st day of January, 2021

Notification No. 5/2022-Central Tax, dated 17-5-2022: EXTENSION OF TIME

LIMIT FOR FILING OF FORM GSTR-3B FOR MONTH OF APRIL, 2022 - In
exercise of the powers conferr~d by sub-section (6) of section 39 of the Central
Goods and Services Tax Act, 2017 (12 of 2017), read with sub-rule (1) of rule 61 of
the Central Goods and Services Tax Rules, 2017, the Commissioner, on the
recommendations of the Council, hereby extends the due date for furnishing the
return in FORM GSTR-3B for the month of April, 2022 till the 24th day of May, 2022.
Notification No. 6/2022-Central Tax, dated 17-5-2022: EXTENSION OF DUE
DATE FOR DEPOSITING TAX DUE IN FORM GST PMT-06 FOR MONTH OF
APRIL, 2022 - In exercise of the powers conferred by the first proviso to sub-rule (3)
of rule 61 of the Central Goods and Services Tax Rules, 2017, the Commissioner, on
the recommendations of the Council, hereby extends the due date for depositing the
tax due under proviso to sub-section (7) of section 39 of the Central Goods and
Services Tax Act, 2017 in FORM GST PMT-06 for the month of April, 2022 till the 27th
day of May, 2022.-

Notification No. 21/2022-Central Tax, dated 21-10-2022: EXTENSION OF

TIME LIMIT FOR FILING GSTR-3B FOR MONTH OF SEPTEMBER, 2022 - In
exercise of the powers conferred by sub-section (6) of section 39 of the Central
Goods and Services Tax Act, 2017 (12 of 2017), the Commissioner, on the
recommendations of the Council, hereby extends the due date for furnishing the
return in FORM GSTR-3B, for the registered persons required to furnish return under
sub-section (1) of section 39 read with clause (z) of sub-rule (1) of rule 61 of the
Central Goods and Services Tax Rules, 2017, for the month of September, 2022 till
the 21st day of
October, 2022

Notification No. 12/2023-Central Tax, dated 24-5-2023, as amended

by, Notification Nos·. 15/2023-Central Tax, dated 19-6-2023, 19/2023-
Central Tax, dated
17-7-2023 and 42/2023-Central Tax, dated 25-8-2023: EXTENSION OF DUE
DATE FOR FURNISHING RETURN IN GSTR-3B FOR REGISTERED PERSONS
HAVING PRINCIPAL PLACE OF BUSINESS IN SPECIFIED STATE – In exercise of
the powers conferred by sub-section (6) of section 39 of the Central Goods and
Services Tax Act, 2017 (12 of 2017), the Commissioner, on the recommendations of
the Council, hereby extends the due date for furnishing the return in FORM GSTR- 3B
for the 1[months of April, 2023, May, 2023, June, 2023 and July, 2023] till the
2
[twenty- fifth day of August, 2023], for the registered persons whose principal place
of business is in the State of Manipur and are required to furnish return under sub-
section
(1) of section 39 read with clause (z) of sub-rule (1) of rule 61 of the Central Goods
and
Services Tax Rules, 2017.
2. This notification shall be deemed to have come into force with effect from the 20th
day of May, 2023.-

CITATIONS FOR THIS NOTIFICATION

1. Substituted for "months of April, 2023, May, 2023 and June, 2023" by Notification
No. 42/2023-Central Tax, dated 25-8-2023, w.r.e.f. 31-7-2023. Earlier, "months of
April, 2023
and May, 2023" was substituted for "month of April, 2023" by Notification No.
15/2023-Central
Tax, dated 19-6-2023, w.r.e.f. 31-5-2023 and "months of April, 2023, May, 2023 and
June, 2023"
substituted for "months of April, 2023 and May, 2023" by Notification No. 19/2023-
Central
Tax, dated 17-7-2023, w.r.e.f. 30-6-2023.
2. Substituted for "thirty-first day of July, 2023" by Notification No. 42/2023-Central
Tax, dated
25-8-2023, w.r.e.f. 31-7-2023. Earlier, "thirtieth day of June, 2023" was substituted
for "thirty-
first day of May, 2023" by Notification No. 15/2023-Central Tax, dated 19-6-2023,
w.r.e.f.
31-5-2023 and "thirty-first day of July, 2023" substituted for "thirtieth day of June,
2023" by
Notification No. 19/2023-Central Tax, dated 17-7-2023, w.r.e.f. 30-6-2023.

Notification No. 17 /2023-Central Tax, dated_27-6-2023: EXTENSION OF DUE

DATE TO FURNISH FORM GSTR-3B FOR MONTH OF MAY 2023, FOR
REGISTERED PERSONS HAVING SPECIFIED PRINCIPAL PLACE OF BUSINESS:-
In exercise of the powers conferred by sub-section (6) of section 39 of the Central
Goods and Services Tax Act, 2017 (12 of 2017), the Commissioner, on the
recommendations of the Council, hereby extends the due date for furnishing the
return in FORM GSTR-3B for the month of May, 2023 till the thirtieth day of June,
2023, for the registered persons whose principal place of business is in the districts
of Kutch, Jamnagar, Morbi; Patan and Banaskantha in the State of Gujarat and are
required to furnish return under sub-section (1) of section 39, read with clause (1) of
sub-rule (1) of rule 61 of the Central Goods and Services Tax Rules, 2017.
2. This notification shall be deemed to have come into force with effect from the 20th
day of June, 2023.

Notification No. 20/2023-Central Tax, dated 17-7-2023, as amended by,

Notification No. 43/2023-Central Tax, dated 25-8-2023 : EXTENSION OF DUE
DATE FOR FURNISHING RETURN IN FORM GSTR-38 FOR REGISTERED
PERSONS HAVING PRINCIPAL PLACE OF BUSINESS. IN SPECIFIED STATE - In
exercise of the powers conferred by sub-section (6) of section 39 of the Central
Goods and Services Tax Act, 2017 (12 of 2017), the Commissioner, on the
recommendations of the Council, hereby extends the due date for furnishing the
return in FORM GSTR-3B for the quarter ending June, 2023 till the '[twenty-fifth day
of August,2023], for the registered persons whose principal place of business is in
the State of
Manipur and are required to furnish return under proviso to sub-section (1) of section
39 read with clause (ii) of sub-rule (1) of rule 61 of the Central Goods and Services
Tax
Rules, 2017
Notification No. 55/2023-Central Tax, Dated 20-12-2023: EXTENSION OF
DUE DATE TO FURNISH FORM GSTR-3B FOR MONTH OF NOVEMBER 2023,
FOR REGISTERED PERSONS HAVING SPECIFIED PRINCIPAL PLACE OF
BUSINESS - In exercise of the powers conferred by sub-section (6) of section 39 of
the Central Goods and Services Tax Act, 2017 (12 of 2017), the Commissioner, on
the recommendations of the Council, hereby extends the due date for furnishing the
return in FORM GSTR-3B for the month of November, 2023 till the twenty-seventh
day of December, 2023, for the registered persons whose principal place of business
is in the districts of Chennai, Tiruvallur, Chengalpattu and Kancheepuram in the state
of Tamil Nadu and
are required to furnish return under sub-section (1) of section 39, read with clause
( 1) of
sub-rule (1) of rule 61 of the Central Goods and Services Tax Rules, 2017.

Notification No. 1/2024-Central Tax, dated 5-1-2024: EXTENSION OF DUE

DATE FOR FURNISHING RETURN IN GSTR-3B FOR MONTH OF
NOVEMBER2023 FOR REGISTERED PERSONS HAVING PRINCIPAL PLACE OF
BUSINESS IN SPECIFIED PLACES -In exercise of the powers conferred by sub-
section (6) of section 39 of the Central Goods and Services Tax Act, 2017 (12 of
2017), the Commissioner, on the recommendations of the Council, hereby extends
the due date for furnishing the return in FORM GSTR-3B for the month of November,
2023 till the tenth day of January, 2024, for the registered persons whose principal
place of business is in the districts of Tirunelveli, Tenkasi, Kanyakumari, Thoothukudi
and Virudhunagar in the state of Tamil Nadu and are required to furnish return under
sub-section (1) of section 39, read with
clause (1) of sub-rule (l) of rule 61 of the Central Goods and Services Tax Rules,
2017.
2. This notification shall come into force with effect from 20th day. of December,
2023

CIRCULARS