The Central Goods and Services Act, 2017 (CGST Act) Section 48 – Goods and Services tax practitioners. (1) The manner of approval of goods and services tax practitioners, their eligibility conditions duties and obligations manner of removal and other conditions relevant for their functioning shall be such as may be prescribed. (2) A registered person
The Central Goods and Services Act, 2017 (CGST Act) Section 46 of Central Goods and Services Tax Act 2017 – Notice to Return Defaulters Where a registered person fails to furnish a return under section 39 or section 44 or section 45 a notice shall be issued requiring him to furnish such return within fifteen
The Central Goods and Services Act, 2017 (CGST Act) Section 45 – Final Return Every registered person who is required to furnish a return under sub-section (1) of section 39 and whose registration has been canceled shall furnish a final return within three months of the date of cancellation or date of order of cancellation whichever
The Central Goods and Services Act, 2017 (CGST Act) Section 44 – Annual Return (1) Every registered person, other than an Input Service Distributor, a person paying tax under section 51 or section 52 a casual taxable person and a non-resident taxable person shall furnish an annual return for every financial year electronically in such form and manner
The Central Goods and Services Act, 2017 (CGST Act) Section 43A – Procedure for furnishing return and availing input tax credit (1) Notwithstanding anything contained in sub-section (2) of section 16, section 37 or section 38, every registered person shall in the returns furnished under sub-section (1) of section 39 verify validate modify or delete the details of supplies furnished
The Central Goods and Services Act, 2017 (CGST Act) Section 43 of Central Goods and Services Tax Act 2017 – Matching, reversal and reclaim of reduction in output tax liability (1) The details of every credit note relating to outward supply furnished by a registered person (hereafter in this section referred to as the “supplier”)
The Central Goods and Services Act, 2017 (CGST Act) Section 42 – Matching, reversal and reclaim of input tax credit (1) The details of every inward supply furnished by a registered person (hereafter in this section referred to as the “recipient”) for a tax period shall, in such manner and within such time as may
The Central Goods and Services Act, 2017 (CGST Act) Section 41 – Claim of input tax credit and provisional acceptance thereof (1) Every registered person shall subject to such conditions and restrictions as may be prescribed be entitled to take the credit of eligible input tax as self-assessed in his return and such amount shall
The Central Goods and Services Act, 2017 (CGST Act) Section 40 – First return Every registered person who has made outward supplies in the period between the date on which he became liable to registration till the date on which registration has been granted shall declare the same in the first return furnished by him
The Central Goods and Services Act, 2017 (CGST Act) Section 39 – Furnishing of returns. 1(1) Every registered person, other than an Input Service Distributor or a non-resident taxable person or a person paying tax under the provisions of section 10 or section 51 or section 52 shall for every calendar month or part thereof, furnish, in such form, manner