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Indirect Tax
Section 44 of GST Act: GST Annual Return
Section 41 of GST Act: Availment of Input Tax Credit
Section 40 of GST Act: First return
Section 39 of GST Act: Furnishing of returns
Section 38 of GST Act: Communication of details of inward supplies and input tax credit
Section 37 of GST Act: Furnishing details of outward supplies
Section 36 of GST Act: Period of retention of accounts
Section 35 of GST Act: Accounts and other records
Section 34 of GST Act: Credit and debit notes
Section 33 of GST Act: GST indicated in tax invoice
Section 32 of GST Act: Unauthorised Collection of GST
Section 31A of GST Act: Facility of digital payment to recipient
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