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Home Acts & Rules Bills GST - Draft-Bills-Reports MODEL GST LAW - Draft The Central / State Goods and Services Tax Act, 2016 - [November 2016] Chapter VIII = RETURNS Chapters List This

RETURNS - MODEL GST LAW - Draft The Central / State Goods and Services Tax Act, 2016 - [November 2016]

Chapter: VIII
RETURNS
Section 32	:	Furnishing details of outward supplies
Section 33	:	Furnishing details of inward supplies
Section 34	:	Returns
Section 35	:	First Return
Section 36	:	Claim of input tax credit and provisional acceptance thereof
Section 37	:	Matching, reversal and reclaim of input tax credit
Section 38	:	Matching, reversal and reclaim of reduction in output tax liability
Section 39	:	Annual return
Section 40	:	Final return
Section 41	:	Notice to return defaulters
Section 42	:	Levy of late fee
Section 43	:	Tax Return Preparers

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