Home GST LAW (Draft) Chapter 08 – Returns

Chapter 08 – Returns

Returns

Section 32 : Furnishing details of outward supplies – Returns

Furnishing details of outward supplies - Returns (1) Every registered taxable person, other than an input service distributor, a nonresident taxable person and a person...
Returns

Section 33 : Furnishing details of inward supplies – Returns

Furnishing details of inward supplies - Returns (1) Every registered taxable person, other than an input service distributor or a nonresident taxable person or a...
Returns

Section 34 : Returns – Returns

Returns - Returns (1) Every registered taxable person, other than an input service distributor or a nonresident taxable person or a person paying tax under...
Returns

Section 35 : First Return – Returns

First Return - Returns Every registered taxable person who has made outward supplies in the period between the date on which he became liable to...
Returns

Section 36 : Claim of input tax credit and provisional acceptance thereof – Returns

Claim of input tax credit and provisional acceptance thereof - Returns (1) Every registered taxable person shall, subject to such conditions and restrictions as may...

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