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Central_Goods_and_Services_Tax_Act_2017

Section / Rule Number Content


37. Furnishing details of outward supplies.
38. Furnishing details of inward supplies.
39. Furnishing of returns.
40. First return.
41. Claim of input tax credit and provisional acceptance thereof.
42. Matching, reversal and reclaim of input tax credit.
43. Matching, reversal and reclaim of reduction in output tax liability.
43A. Procedure for furnishing return and availing input tax credit
44. Annual return.
45. Final return
46. Notice to return defaulters.
47. Levy of late fee.
48. Goods and services tax practitioners.