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...
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...
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...
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...
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...
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...
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...
Section 35 Accounts and other records. (1) Every registered person shall keep and maintain, at his principal place of business, as mentioned in the certificate of registration, a true and...
Section 34 Credit and debit notes. (1)1[Where one or more tax invoices have] been issued for supply of any goods or services or both and the taxable value or tax charged...
Section 33 Amount of tax to be indicated in tax invoice and other documents. Notwithstanding anything contained in this Act or any other law for the time being in force,...
