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The Central Goods and Services Tax Act, 2017
Chapter IX
Returns
Section No.
Particulars
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
[Omitted] ***** (Matching, reversal and reclaim of input tax credit)
43
[Omitted] ***** (Matching, reversal and reclaim of reduction in output tax liability)
43A
[Omitted] ***** (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
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