Furnishing of returns
Section 39, CGST Act
Straight from CBIC
Official source, not a summary of a summary
Full text included
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Amendment history
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In one line
GSTR-3B is the main return: monthly by the 20th, or quarterly under QRMP by the 22nd or 24th depending on your State, with tax paid by the due date. Composition dealers pay quarterly in CMP-08 and file GSTR-4 annually; TDS deductors file monthly whether or not they deducted; ISD and non-residents have their own returns. A nil return is still compulsory. Amend up to 30 November following the financial year, you cannot file if a previous period is pending, and no return can be filed after three years from its due date.
What this means in practice
The parts that actually decide cases — the things a practitioner checks first.
Monthly GSTR-3B is due on the 20th; QRMP filers pay monthly in PMT-06 by the 25th and file the quarterly GSTR-3B by the 22nd or 24th of the month after the quarter, by State.
Since 16-08-2024 a TDS deductor under section 51 must file GSTR-7 every month even for a nil month.
The 2025 amendment inserted enabling words for conditions and restrictions on filing, effective 01-10-2025, which is the hook for the IMS-linked filing sequence.
GSTR-3B has been non-editable for auto-populated liability from GSTR-1 since July 2025 – corrections go through GSTR-1A, not through overwriting 3B.
Questions people actually ask
Real questions we get on this provision, answered straight.
Can I file GSTR-3B without paying the tax?+
No. The return is not treated as filed until the liability is discharged from the cash and credit ledgers, and the late fee and interest keep running until it is.
How this provision is built
The skeleton, clause by clause — useful when a notice cites a specific sub-clause.
The exact words of the law
1,358 characters, uneditedReproduced from the CBIC text. We explain it above — but you should always be able to read it yourself.
Read the full provision+
(1) Every registered person (except ISD, NR, s.10/51/52) shall for every calendar month/part furnish a return electronically of inward/outward supplies, ITC availed, tax payable/paid and other particulars, in prescribed form/manner, within such time and subject to conditions/restrictions; Govt may notify a class to file quarterly.
(2) Composition (s.10) person files a return for each FY/part of turnover, inward supplies, tax payable/paid.
(3) TDS deductor (s.51) files a monthly return whether or not deductions made.
(4) ISD files within thirteen days after month-end.
(5) NR taxable person files within thirteen days after month-end or seven days after registration period, whichever earlier.
(6) Commissioner may extend time by notification (State/UT extension deemed Commissioner’s).
(7) Tax due to be paid by the return due date; QRMP proviso allows monthly payment options; composition pays quarterly.
(8) Nil return still required.
(9) Rectify omission/incorrect particulars (not found via scrutiny/audit/inspection/enforcement) in a later return with interest; no rectification after 30th November following the FY, or annual return, whichever earlier.
(10) No return for a tax period if a previous period’s return or that period’s s.37(1) details are pending (Govt may relax).
(11) No return after three years from the due date (Govt may relax).
High Court cases on this section
Judgments in our index that cite this provision. Being listed does not make a case good law — it may have been appealed or distinguished since. Read it before relying on it.
KARTHIKEYAN ELECTRICALS v. THE SUPERINTENDENT OF CGST AND CENTRAL EXCISE
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Ms Nissi Cars v. The Assistant Commissioner (ST)(FAC)
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M/S.KANDAN HARDWARE MART v. THE ASSISTANT COMMISSIONER (ST) (FAC)
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MRF Ltd v. Additional Director DGGI
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Kundan Singh v. The Superintendent of CGST and central Excise,
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M/S ALLIANCE INFRASTRUCTURE PROJECTS (P) LTD. v. THE COMMERCIAL TAX OFFICER
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Tvl. Raj Balaa Battery Shop v. The State Tax Officer (ST)
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M/S RANA ENGINEERING THROUGH ITS PROPRIETOR SIKANDAR RANA v. UNION OF INDIA THR THE COMMISSIONER MINISTRY OF FINANCE DEPTT OF REVE
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6 more on record. Search all GST case law →
What changed, and when
The amendment trail, newest first — because the version that applies to your case depends on the period.
2025-10-01 · (1) time/conditions wording substituted
Inserted ‘within such time, and subject to such conditions and restrictions’. CONFIRM commencement.
2024-08-16 · TDS return (3) recast to monthly-regardless
s.51 deductor must file every month whether or not deductions made.
2023-10-01 · Three-year hard bar inserted (11)
No return after 3 years from due date, unless notified relief.
2022-10-01 · NR days 20->13; sequential-filing bar (10); rectification cutoff 30-Nov
Multiple changes tightening filing sequence and error-correction window.
2020-11-10 · Sub-secs (1) & (7) recast (QRMP enabler)
Restructured monthly/quarterly filing and payment; composition moved to annual return with quarterly payment.
2017-07-01 · Commenced
Original returns provision.
date not stated · NOT YET ENFORCED: (9) rectification rewording
The 2018 substitution of the (9) rectification wording is not yet brought into force; current text remains the pre-2018 wording.
Where this comes from
Text reproduced from the Central Board of Indirect Taxes and Customs, as available on 2026-09-05. The explanation and practice notes above are GSTZone’s own, written for this hub. If you spot anything out of date, tell us and we’ll fix it — this hub is checked daily against CBIC.
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