Section 39 is the return section. Every regular taxpayer files a self-assessed return of supplies, credit and tax — in practice Form GSTR-3B — and pays the tax due with it. Special categories file their own returns. Errors are corrected in a later return, not by reopening the past one.
Key points
- Under section 39(1) of the CGST Act, 2017 every regular registered person files a monthly return of inward and outward supplies, credit availed, tax payable and tax paid (Form GSTR-3B), due on the 20th of the following month; taxpayers with turnover up to Rs. 5 crore may opt to file quarterly under the QRMP scheme while paying tax monthly.
- Composition taxpayers file an annual return (GSTR-4) and pay quarterly; tax deductors (GSTR-7), Input Service Distributors (GSTR-6) and non-resident taxable persons (GSTR-5) file their own returns.
- Tax due must be paid by the due date of the return (section 39(7)), and a return must be filed even if there were no supplies (section 39(8)).
- Omissions or incorrect particulars are corrected in the return for the period in which they are noticed, not later than 30 November after the year or the annual return, whichever is earlier (section 39(9)); in Union of India v Bharti Airtel (2021) the Supreme Court refused to let past returns be reopened.
- A return cannot be filed while an earlier return, or the GSTR-1 for the same period, is pending (section 39(10)), nor more than three years after its due date (section 39(11), from 01.10.2023).
The provisions
39(1)–(5)Who files which return
Statutory text
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, 12[within such time, and subject to such conditions and restrictions], 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.
* 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."
12. Substituted (w.e.f. 01.10.2025) by section 128 of the Finance (No. 7) Act, 2025.
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.
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".
CBIC note 11 omits the commencement date of the substituted sub-section (3): it came into force on 01.11.2024 under Notification 17/2024-Central Tax. The Act is the Finance (No. 2) Act, 2024 (No. 15 of 2024), not "the Finance Act (No. 2) Act". Note 12 refers to the "Finance (No. 7) Act, 2025"; it is the Finance Act, 2025 (No. 7 of 2025).
- Rules 61, 61A and 62, CGST Rules — GSTR-3B, QRMP option, GSTR-4
- Notification 84/2020-Central Tax — QRMP class (turnover up to Rs. 5 crore)
- Notification 17/2024-Central Tax — commencement of the 2024 amendment to s. 39(3), 01.11.2024
39(6)–(8)Extensions; payment; nil returns
Statutory text
(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.
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".
What it means
Sub-section (7) requires tax due as per the return to be paid by the last date for filing it. A quarterly filer under the QRMP scheme pays monthly for the first two months of a quarter (Form PMT-06, by the 25th) — either the actual tax due (clause (a)) or, under the fixed-sum method, an amount based on its past liability (clause (b)). Composition taxpayers pay quarterly under the second proviso.
Late payment attracts interest under section 50; late filing attracts late fee under section 47 and, if it persists, a notice under section 46 and best-judgment assessment under section 62.
39(9)Rectification of errors
Statutory text
(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.
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.
What it means
A taxpayer who discovers an omission or incorrect particulars — other than through scrutiny, audit, inspection or enforcement by the department — corrects them in the return for the period in which they are noticed, with interest. The outer limit is 30 November following the end of the financial year (from 01.10.2022; earlier, the due date of the September return), or the date of the annual return, if earlier. For bona fide clerical errors noticed after the time limit, see CBIC v Aberdare Technologies under section 37(3).
The CBIC text of sub-section (9) and its proviso splices in substitutions made by section 17 of the CGST (Amendment) Act, 2018, which its own notes 6 and 8 say were never brought into force. The provision in force reads: "...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 are noticed, subject to payment of interest under this Act: Provided that no such rectification of any omission or incorrect particulars shall be allowed after the thirtieth day of November following the end of the financial year, or the actual date of furnishing of relevant annual return, whichever is earlier."
Case on this provision
Union of India v Bharti Airtel Ltd
(2022) 4 SCC 328 · 28.10.2021 · Supreme Court, 3 Judges (A.M. Khanwilkar, Dinesh Maheshwari, C.T. Ravikumar JJ.)
- Facts
- For July–September 2017, when GSTR-2A was not available, Bharti Airtel paid about Rs. 923 crore of tax in cash instead of using credit. It sought to rectify the GSTR-3B returns of those months; the Delhi High Court allowed it and read down para 4 of Circular 26/26/2017-GST.
- Held
- Reversed. GST is self-assessed from the taxpayer's own records; GSTR-2A is only a facilitator. An error can be corrected only in the return for the period in which it is noticed, as section 39(9) provides — not by reopening the original months. The taxpayer could not blame the absence of GSTR-2A for its own choice to pay in cash.
- Here
- Sub-section (9) is the route for correcting a return: forward, in a later return, within the time limit — not by amending the original. Bona fide clerical errors noticed after the time limit stand on a different footing after Aberdare Technologies (2025).
39(10)–(11)Sequential filing; three-year bar
Statutory text
(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.]
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).
What it means
A return cannot be filed if a return of an earlier period is pending, or — from 01.10.2022 — if the GSTR-1 for the same period has not been filed. From 01.10.2023 (Finance Act, 2023) a return cannot be filed more than three years after its due date, matching section 37(5) and section 44(2); the Government may relax this by notification.
Statutory text as published on the CBIC tax information portal, as on 03.10.2026; the numbered notes record each amendment. Official source
Common questions
- What is the due date for GSTR-3B?
- The 20th of the following month for monthly filers. Quarterly filers under the QRMP scheme file by the 22nd or 24th after the quarter, depending on their State, and pay tax monthly by the 25th.
- Can a GSTR-3B already filed be revised?
- No. Under section 39(9) of the CGST Act errors are corrected in a later return, by 30 November after the financial year or the annual return if earlier. The Supreme Court in Union of India v Bharti Airtel (2021) refused to allow past returns to be reopened.
- Is a nil GSTR-3B required?
- Yes. Section 39(8) requires a return for every tax period even if no supplies were made; from 01.11.2024 tax deductors must also file a nil GSTR-7.
Commentary and case notes checked against the judgments and CBIC sources on 04.10.2026.
What it means
The present sub-section (1) was substituted by the Finance (No. 2) Act, 2019 from 10.11.2020. It made the summary return GSTR-3B — introduced in 2017 as a stop-gap while the full return GSTR-3 was awaited — the return under the Act. From 01.10.2025 the Finance Act, 2025 added that the return is to be furnished "subject to such conditions and restrictions" as may be prescribed.