Chapter IX Returns
Section 48 Goods and services tax practitioners (1) The manner of approval of goods and services tax practitioners, their eligibility conditions, duties and obligations, manner of removal and other conditions...
Chapter IX Returns
Section 47 Levy of late fee. (1) Any registered person who fails to furnish the details of outward 1[omitted] supplies required under section 37 2[Omitted] or returns required under section 39...
Chapter IX Returns
Section 46 Notice to return defaulters. Where a registered person fails to furnish a return under section 39 or section 44 or section 45, a notice shall be issued requiring...
Chapter IX Returns
Section 45 Final return. Every registered person who is required to furnish a return under sub-section (1) of section 39 and whose registration has been cancelled shall furnish a final...
Chapter IX Returns
8[Section 44 Annual return Every registered person, other than an Input Service Distributor, a person paying tax under section 51 or section 52, a casual taxable person and a non-resident...
Chapter IX Returns
Section 43A 2[Omitted] **************************************************************************************************** Notes 1. Inserted vide section 18 of Central Goods and Services Tax (Amendment) Act, 2018 w.e.f. …….. 2. Omitted vide section 107 of Finance Act 2022 w e...
Chapter IX Returns
Section 43 1[Omitted] ***************************************************************************** Notes: Omitted vide section 107 of Finance Act 2022 w e f .01.10.2022 vide Notification No 18/2022 dated 28.09.2022before it was read as, “Matching, reversal and reclaim...
Chapter IX Returns
Section 42 1[omitted] *********************************************************************** Notes: Omitted vide Section 107 of Finance Act 2022 w e f .01.10.2022 vide Notification No 18/2022 dated 28.09.2022 before it was read as, “Matching, reversal and reclaim...
Chapter IX Returns
41. 1[Availment of input tax credit. (1) Every registered person shall, subject to such conditions and restrictions as may be prescribed, be entitled to avail the credit of eligible input...
Chapter IX Returns
Section 40 First return. Every registered person who has made outward supplies in the period between the date on which he became liable to registration till the date on which...
