Page 109 - GSTL_2nd April 2020_Vol 35_Part 1

2020 ] PHOENIX RUBBERS v. COMMERCIAL TAX OFFICER, SGST DEPTT., PALAKKAD 11
(5) The provisions of sub-rule (3) shall, mutatis mutandis, apply to the legal
heirs of a deceased proprietor, as if the application had been submitted by
the proprietor himself.”
Further, Sec. 39 of the CGST Act stipulates as follows :
“Sec. 39. Furnishing of returns. - (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 and
manner as may be prescribed, a return, electronically, of inward and out-
ward supplies of goods or services or both, input tax credit availed, tax
payable, tax paid and such other particulars 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 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.
(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.
(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 pre-
scribed, a return, electronically, within twenty days after the end of a cal-
endar month or within seven days after the last day of the period of regis-
tration specified under sub-section (1) of Section 27, whichever is earlier.
(6) The Commissioner may, for reasons to be recorded in writing, by noti-
fication, 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 Com-
missioner.
(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.
(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) Subject to the provisions of Sections 37 and 38, if 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 in-
correct particulars therein, other than as a result of scrutiny, audit, inspec-
tion 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 are noticed,
subject to payment of interest under this Act :
GST LAW TIMES  2nd April 2020  173