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...