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GST LAWS
ACTS
THE CENTRAL GOODS AND SERVICES TAX ACT, 2017
CHAPTER IX - RETURNS
Section 37 of CGST Act - Furnishing details of outward supplies
Section 38 of CGST Act - Communication of details of inward supplies and input tax credit
Section 39 of CGST Act - Furnishing of returns
Section 40 of CGST Act - First return
Section 41 of CGST Act - Availment of input tax credit
Section 42 of CGST Act - Matching, reversal and reclaim of input tax credit
Section 43 of CGST Act - Matching, reversal and reclaim of reduction in output tax liability
Section 43A of CGST Act - Procedure for furnishing return and availing input tax credit
Section 44 of CGST Act - Annual return
Section 45 of CGST Act - Final return
Section 46 of CGST Act - Notice to return defaulters
Section 47 of CGST Act - Levy of late fee
Section 48 of CGST Act - Goods and services tax practitioners
