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Furnishing details of outward supplies

Section 25 - Draft-Bills-Reports - RETURNS - Goods and Services Tax - Section 25 - CHAPTER- VIII RETURNS 25. (1) Every registered taxable person, other than an input service distributor and a person paying tax under the provisions of section 8 or sec .....

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ch 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, by notification, extend the time limit for fu .....

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s 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 supply, exports, debit notes, credit notes a .....

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