CGST Section 39: Furnishing of Returns
Provisions under Section 39 of the CGST Act 2017 relating to "Furnishing of Returns".
Category: CGST Act, 2017
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.
CGST Section 33: Tax Amount to be indicated in Tax Invoice/ Other Docs
Provisions under Section 33 of the CGST Act 2017 relating to "Amount of Tax to be indicated in Tax Invoice and Other Documents".
CGST Section 32: Prohibition of Unauthorised Collection of Tax
Provisions under Section 32 of the CGST Act 2017 relating to "Prohibition of Unauthorised Collection of Tax".
CGST Section 31A: Facility of Digital Payment to Recipient
Provisions under Section 31A of the CGST Act 2017 relating to "Facility of Digital Payment to Recipient".
CGST Section 31: Tax Invoice
Provisions under Section 31 of the CGST Act 2017 relating to "Tax Invoice".