Section 39
Furnishing of returns
In force
Section 39. Furnishing of returns.
(1) Every registered person 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, within twenty days after the end of such month.
Sources & verification
- • Statutory text: View source
- • CBIC reference: cbic-gst.gov.in/sec-39.html
- Source confidence: Pending verification
Quick facts
- Section
- 39
- Chapter
- IX
- Amendments
- 0
- Notifications
- 0
- Circulars
- 0
- Case laws
- 0
- Linked rules
- 10