Monthly/Quarterly Returns :
Every registered taxable person [other than ISD, non-resident taxable person, person paying tax under section 10 (composition scheme), section 51 (TDS) or section 52 (TCS by e-commerce operator)] shall file monthly return electronically within twenty days after the end of such month. The return shall contain details of inward and outward supplies of goods or services or both, input tax credit availed, tax payable, tax paid and other
prescribed particulars – section 39(1) of CGST Act.
A registered taxable person paying tax under the provisions of section 10 of this Act (composition scheme) shall file quarterly return within eighteen days after the end of such quarter – section 39(2) of CGST Act.
Quarter – “quarter” shall mean a period comprising three consecutive calendar months, ending on the last day of March, June, September and December of a calendar year – section 2(92) of CGST Act.
Tax period – “Tax period” means the period for which the tax return is required to be filed – section 2(106) of CGST Act.
Due date for payment of tax – Every registered taxable person filing return shall pay the tax due as per such return on or before the last date on which he is required to furnish such return – section 39(7) of CGST Act.
If last date for filing return is extended by Commissioner, last date for payment of tax will also get extended automatically.
Nil return mandatory even if no supplies made – Every registered taxable person who is required to file return under section 39(1) or 39(2) shall furnish a return for every tax period, whether or not any supplies of goods or services or both have been effected during such tax period – section 39(8) of CGST Act.
Monthly return is not mandatory for ISD, person covered under TDS, non-resident taxable person or ecommerce operator making tax collection at source (TCS), if there is no transaction during a month.
Monthly return and payment before tenth in case of TDS – Deductor deducting tax under section 51 of CGST Act is required to pay TDS amount to Government. The return is to be filed in prescribed form and manner within ten days after end of each month – section 39(3) of CGST Act.
Monthly Return by ISD within 13 days – ISD (Input Service Distributor) has to file monthly return by thirteenth of following month – section 39(4) of CGST Act.
Return by non-resident taxable person by 20th of following month – Non-resident taxable person has to file electronically monthly return by 20th of following month or within seven days after last day of registration under section 27(2) of CGST Act, whichever is earlier – section 39(5) of CGST Act.
If there is no transaction in a particular month, he is not required to file return for that month – section 39(8) of CGST Act.
Extension of time limit of filing return – Commissioner can extend the time limit for furnishing such return by issuing notification. Any extension granted by Commissioner of State GST/UTGST shall be deemed to be notified by Commissioner – section 39(6) of CGST Act.
[Thus, extension by Commissioner of State GST/UTGST is sufficient]
To ensure uniformity all over India, such notification shall be issued by Commissioner or Joint Secretary in Board – section 168(2) of CGST Act.
Notice to non-filers of returns – If a registered taxable person fails to furnish a return under section 39, 44 or 45, a notice shall be issued requiring him to furnish such return within 15 days in prescribed form and manner – section 46 of CGST Act.
A notice in form GSTR-3A shall be issued, electronically, to a registered person who fails to furnish return under section 39 and section 45 of CGST Act – rule 9 of Return Rules.