CGST-CHAPTER IX – RETURNS- Section List


Section (37)  Furnishing Details of Outward Supplies in Returns
Section (38)  Furnishing Details of Inward Supplies in Returns
Section (39)  Furnishing of Returns
Section (40)  Furnishing First Return
Section (41)  Claim of ITC in Returns and Provisional Acceptance
Section (42)  Matching, Reversal and Reclaim of Input Tax Credit (ITC)
Section (43)  Matching, Reversal and Reclaim of Reduction in Output Tax Liability
Section (44)  Furnishing Annual Return
Section (45)  Furnishing Final Return
Section (46)  Notice to Return Defaulters
Section (47)  Levy of Late Fee for delay in Furnishing Return, Details, etc.
Section (48)  GST Practitioners (Eligibility, Approval, Obligations, etc.)

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