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Sections & rules related to Section 38

Section 39 - Furnishing of returns
CGST Act, 2017

Updated provisions of section 39 of CGST Act 2017 with expert opinions. (1) Every registered person shall, for every calendar month or part thereof, furnish, a return, electronically

Section 42 - Matching, reversal and reclaim of input tax credit
CGST Act, 2017

Updated provisions of section 42 of CGST Act 2017 with expert opinions. (1) The details of every inward supply furnished by a registered person shall be matched with following

Section 43 - Matching, reversal and reclaim of reduction in output tax liability
CGST Act, 2017

Updated provisions of section 43 of CGST Act 2017 with expert opinions. (1) The details of every credit note relating to outward supply furnished by a registered person for a tax period

Section 43A - Procedure for furnishing return and availing input tax credit
CGST Act, 2017

Updated provisions of section 43A of CGST Act 2017 with expert opinions. (1) Notwithstanding anything contained in sub-section (2) of section 16, section 37 or section 38

Section 47 - Levy of late fee
CGST Act, 2017

Updated provisions of section 47 of CGST Act 2017 with expert opinions. (1) Any registered person who fails to furnish the details of outward or inward supplies required under section 37 or section 38 or returns required

Section 51 - Tax deduction at source
CGST Act, 2017

Updated provisions of section 51 of CGST Act 2017 with expert opinions. (1) (1) Notwithstanding anything to the contrary contained in this Act, the Government may

Section 52 - Collection of tax at source
CGST Act, 2017

Updated provisions of section 52 of CGST Act 2017 with expert opinions. (1) Notwithstanding anything to the contrary contained in this Act, every electronic commerce

Rule 59 - Form and manner of furnishing details of outward supplies
CGST Rules, 2017

CGST Rule 59, every taxpayer shall furnish such details in FORM GSTR-1 for the month or the quarter electronically through the common portal,

Rule 60 - Form and manner of ascertaining details of Inward supplies
CGST Rules, 2017

CGST Rule 60, The details of supplies furnished by the supplier in FORM GSTR-1 shall be made available electronically to the taxpayer in Part A of FORM GSTR-2A