CGST Section 45: Furnishing Final Return
Section 45 CGST: On cancellation, a registered person must file a final return within three months from the date of cancellation or order in the prescribed form.
Author: Vinod Arora
CGST Section 44: Furnishing Annual Return
Provisions under Section 44 of the CGST Act 2017 relating to "Furnishing Annual Return".
CGST Section 41: Availment of Input Tax Credit (ITC)
Section 41 CGST: Registered persons may self‑assess and claim ITC in returns (credited to electronic credit ledger); reverse ITC if supplier hasn’t paid, re‑avail on payment.
CGST Section 40: Furnishing First Return
Provisions under Section 40 of the CGST Act, 2017 relating to "Furnishing First Return".
CGST Section 39: Furnishing of Returns
Provisions under Section 39 of the CGST Act 2017 relating to "Furnishing of Returns".
CGST Section 38: Communication of Details of Inward Supplies and Input Tax Credit (ITC)
Provisions under Section 38 of the CGST Act 2017 relating to "Communication of Details of Inward Supplies and Input Tax Credit (ITC)".
CGST Section 37: Furnishing Details of Outward Supplies in Returns
Provisions under Section 37 of the CGST Act 2017 relating to "Furnishing Details of Outward Supplies in Returns"
CGST Section 36: Period for Retaining Accounts/ Other Records
Provisions under Section 36 of the CGST Act 2017 relating to "Period for Retaining Accounts/ Other Records".
CGST Section 35: Maintaining Accounts and Other Records
Provisions under Section 35 of the CGST Act 2017 relating to "Maintaining Accounts and Other Records".
CGST Section 34: Credit and Debit Notes
Section 34 CGST: Issuance of credit/debit notes for excess/short tax or returns; declare in monthly return (or by Nov 30 after FY) and adjust tax liability.