Sub section 1 of section 39 of the cgst act 2017 July 8, 2019 16 32 64 128 Under sub section 1 of section 39 of the cgst act 2017 Return under sub section 1 of section 39 of the cgst act 2017 R sub section 1 of section 39 of the cgst act 2017 Section 39 subsection 1 Section 249 Chapter 3 of subtitle a or chapter 61 of subtitle f of the u.s. internal revenue code Sec 31