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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 BACK