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GST - States

Home Acts & Rules GST - States West Bengal SGST West Bengal Goods and Services Tax Act, 2017 Chapter IX = RETURNS Chapters List This

RETURNS - West Bengal Goods and Services Tax Act, 2017

Chapter: IX
RETURNS
Section 37	:	Furnishing details of outward supplies.
Section 38	:	Furnishing details of inward supplies.
Section 39	:	Furnishing of returns.
Section 40	:	First Return.
Section 41	:	Claim of input tax credit and provisional acceptance thereof.
Section 42	:	Matching, reversal and reclaim of input tax credit.
Section 43	:	Matching, reversal and reclaim of reduction in output tax liability.
Section 44	:	Annual return.
Section 45	:	Final return.
Section 46	:	Notice to return defaulters.
Section 47	:	Levy of late fee.
Section 48	:	Goods and services tax practitioners.

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