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CMA Intermediate · Direct and Indirect Taxation · Returns and Payment of Taxes

Mehta Traders, a regular registered person, has not furnished its GST return for May. It wants to furnish the return for June. Under Section 39(10), what is the position, ignoring any notification by the Government?

Mehta Traders cannot furnish the June return while the May return is pending. Section 39(10) bars filing a return for a tax period if any previous period's return, or the section 37(1) outward supply details for that period, has not been furnished, unless the Government notifies a relaxation.

  1. AIt is not allowed to furnish the June return until the May return is furnishedCorrect
  2. BIt may furnish June's return and May's together at year end
  3. CIt may furnish June's return if it pays the tax due
  4. DIt may furnish June's return only after the annual return is filed

Explanation

Section 39(10) states that a registered person shall not be allowed to furnish a return for a tax period if the return for any previous tax period has not been furnished. Paying tax does not remove the bar. The only relaxation is by Government notification on Council recommendation, which is excluded here.

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