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Furnishing details of outward supplies

Section 25 - Draft-Bills-Reports - RETURNS - MODEL GST LAW - GOODS AND SERVICES TAX ACT, 2016 - Draft June 2016 - Section 25 - CHAPTER- VIII RETURNS 25. (1) Every registered taxable person, other than an input service distributor and a person paying .....

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month succeeding the said tax period and such details shall be communicated to the recipient of the said supplies within the time and in the manner as may be prescribed: Provided that the Board / Commissioner may, for valid and sufficient reasons, b .....

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ces Tax/Board: Explanation.- For the purposes of this section, the expression details of outward supplies shall include details relating to zero-rated supplies, inter-state supplies, return of goods received in relation to/ in pursuance of an inward .....

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