Chapter IX Returns
8[Section 44 Annual return 9[(1)] 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...
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...
Chapter IX Returns
Section 39 Furnishing of returns. 7[(1) Every registered person, other than an Input Service Distributor or a non-resident taxable person or a person paying tax under the provisions of section...
Chapter IX Returns
1[Section 38. Communication of details of inward supplies and input tax credit. (1) The details of outward supplies furnished by the registered persons under sub-section (1) of section 37 and of such other...
Chapter IX Returns
Section 37 Furnishing details of outward supplies. (1) Every registered person, other than an Input Service Distributor, a non-resident taxable person and a person paying tax under the provisions of...
Chapter VIII Accounts and Records
Section 36 Period of retention of accounts Every registered person required to keep and maintain books of account or other records in accordance with the provisions of sub-section (1) of...
