Chapter IX: Returns

Section 37. Furnishing details of outward supplies: Section 37. Furnishing details of outward supplies

Section 38. Communication of details of inward supplies and input tax credit: Section 38. Communication of details of inward supplies and input tax credit

Section 39. Furnishing of returns: Section 39. Furnishing of returns

Section 40. First return: Section 40. First return

Section 41. Availment of input tax credit: Section 41. Availment of input tax credit

Section 42 Omitted: Section 42 Omitted w.e.f. 1st October, 2022 vide Notification No. 18/2022 - CT dated 28.09.2022) by s. 107 of The Finance Act 2022 (No. 6 of 2022

Section 43. Matching, reversal and reclaim of reduction in output tax liability: Section 43. Enforced w.e.f. 22nd June, 2017. Omitted (w.e.f. 1st October, 2022 vide Notification No. 18/2022 - CT dated 28.09.2022) by s. 107 of The Finance Act 2022 (No. 6 of 2022)

Section 43A. Procedure for furnishing return and availing input tax credit: Section 43A. Procedure for furnishing return and availing input tax credit

Section 44. Annual return: Section 44. Annual return

Section 45. Final return: Section 45. Final return

Section 46. Notice to return defaulters: Section 46. Notice to return defaulters

Section 47. Levy of late fee: Section 47. Levy of late fee

Section 48. Goods and services tax practitioners: Section 48. Goods and services tax practitioners