CHAPTER-IX RETURNSs

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Goods and Services tax Act 2017

CHAPTER-IX RETURNS

Act / Rule Name
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.
44. Annual return.
45. Final return
46. Notice to return defaulters.
47. Levy of late fee.
48. Goods and services tax practitioners.
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