Amendment status not verified — confirm the current text below against the official source.
(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 35C[within such time, and subject to such conditions and restrictions] 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 as may be prescribed [x x x]. [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.] (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, inward supplies of goods or services or both, tax payable and tax paid within eighteen days after the end of such quarter. 35B[(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 35D[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. (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 Central tax shall be deemed to be notified by the Commissioner. (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.] (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. (9) 35E[Where] any registered person after furnishing a return under sub-section (1) or sub-section (2) or sub-section (3) or sub-section (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 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 35F[the 30th day of November] following [the end of the financial year to which such details pertain], or the actual date of furnishing of relevant annual return, whichever is earlier. (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 35G[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.]. 35A[(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.] Substituted by Act 36 of 2018. Prior to the substitution it read as "in such form and manner as may be prescribed" Omitted by Act 36 of 2018. Prior to the substitution it read as "on or before the twentieth day of the month succeeding such calendar month or part thereof" Substituted by Act 8 of 2022 published in K. G. Ext. No. 2492 dt. 27/07/2022 (w.e.f. 27/07/2022). Substituted by Act 36 of 2018. Prior to the substitution it read as "in the return to be furnished for the month or quarter during which such omission or incorrect particulars are noticed" Substituted by Act 36 of 2018. Prior to the substitution it read as "the end of the financial year" Inserted by ACT 17 OF 2023 published in K.G.Ext. No. 1170 dt. 28/03/2023. Substituted by ACT 28 OF 2024 published in K.G.Ext. No. 3514 dt. 02/11/2024. Prior to the Substitution it read as "(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." Substituted by Act 3 of 2025 published in K. G. Ext. No. 1269 dt. 29/03/2025. Prior to the Substitution it read as: "and within such time" Substituted by Act 8 of 2022 published in K. G. Ext. No. 2492 dt. 27/07/2022. Prior to the Substitution it read as: "twenty" Substituted by Act 8 of 2022 published in K. G. Ext. No. 2492 dt. 27/07/2022. Prior to the Substitution it read as: "Subject to the provisions of sections 37 and 38, if" Substituted by Act 8 of 2022 published in K. G. Ext. No. 2492 dt. 27/07/2022. Prior to the Substitution it read as: "the due date for furnishing of return for the month of September or second quarter" Substituted by Act 8 of 2022 published in K. G. Ext. No. 2492 dt. 27/07/2022. Prior to the Substitution it read as: "has not been furnished by him"