CHAPTER 9 RETURNS
- Furnishing details of outward supplies: (Section 37 in The Central Goods and Services Tax Act)
- Furnishing details of inward supplies: (Section 38 in The Central Goods and Services Tax Act)
- Furnishing of returns: (Section 39 in The Central Goods and Services Tax Act)
- First return: (Section 40 in The Central Goods and Services Tax Act)
- Claim of input tax credit and provisional acceptance thereof: (Section 41 in The Central Goods and Services Tax Act)
- Matching reversal and reclaim of input tax credit: (Section 42 in The Central Goods and Services Tax Act)
- Matching reversal and reclaim of reduction in output tax liability: (Section 43 in The Central Goods and Services Tax Act)
- Annual return: (Section 44 in The Central Goods and Services Tax Act)
- Final return: (Section 45 in The Central Goods and Services Tax Act)
- Notice to return defaulters: (Section 46 in The Central Goods and Services Tax Act)
- Levy of late fee: (Section 47 in The Central Goods and Services Tax Act)
- Goods and services tax practitioners: (Section 48 in The Central Goods and Services Tax Act)