Section 39 – Furnishing of Returns
Section 39 of CGST Act, 2017 – Furnishing of Returns
Updated on: February 2026 (as applicable till date)
Prepared by: Yours Tax Consultant
1. Scope and Objective of Section 39
Section 39 prescribes the statutory obligation to furnish returns by registered persons under GST.
This section lays the foundation for:
- Monthly / quarterly return filing
- Self-assessment of tax
- Payment of tax, interest and late fee
- Finalization of tax liability
2. Persons Required to Furnish Return – Section 39(1)
Every registered person, other than persons covered under:
- Section 10 (Composition levy)
- Section 51 (TDS)
- Section 52 (TCS)
- Section 39(5) (special categories)
shall furnish a return for every tax period.
Currently, such return is furnished in:
- Form GSTR-3B
3. Frequency of Return Filing
Returns under Section 39 may be furnished:
- Monthly, or
- Quarterly under the QRMP scheme
The frequency depends on:
- Aggregate turnover
- Option exercised by the taxpayer
4. Due Date for Furnishing Return
The return under Section 39 shall be furnished on or before the date notified by the Government.
At present:
- Monthly GSTR-3B – 20th of the succeeding month
- QRMP – 22nd or 24th of the month following the quarter
(subject to notifications and state-wise applicability)
5. Self-Assessment and Payment of Tax – Section 39(7)
Tax payable shall be:
- Self-assessed by the registered person
- Paid at the time of furnishing the return
Payment includes:
- Output tax
- Interest
- Late fee
- Any other amount payable
6. Special Returns under Section 39(5)
The following persons shall furnish returns in such form and manner as prescribed:
- Non-resident taxable persons
- Input Service Distributors (ISD)
- Persons required to deduct TDS
- Persons required to collect TCS
Such returns are governed by specific rules and forms.
7. Restriction on Furnishing Return – Section 39(10)
A registered person shall not be allowed to furnish a return for a tax period if the return for a previous tax period has not been furnished.
This provision enforces:
- Sequential compliance
- Blocking of future returns for defaults
8. Section 39 Read with CGST Rules
Section 39 must be read with:
- Rule 61 – Form and manner of furnishing return
- Rule 62 – Composition return
- Rule 63 – Return by non-resident taxable person
9. Consequences of Non-Compliance
Failure to furnish return under Section 39 may lead to:
- Late fee under Section 47
- Interest under Section 50
- Best judgment assessment under Section 62
- Blocking of e-way bill generation
10. Practical Compliance Notes
- GSTR-3B must match GSTR-2B for ITC
- Output tax should reconcile with GSTR-1
- Late filing creates cascading interest exposure
- Return once filed cannot be revised directly
11. Related Provisions
- Section 37 – Furnishing outward supplies
- Section 38 – Inward supply communication
- Section 47 – Late fee
- Section 50 – Interest
12. Professional Insight
Section 39 converts GST into a self-assessed tax system. Accuracy, timeliness and reconciliation are the three pillars of safe GST return compliance.
Disclaimer: This article is prepared based on the CGST Act, CGST Rules, notifications and prevailing legal position as applicable till date. Future amendments or judicial pronouncements may require revision.
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