Tag: GST
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Section 34 of GST Act: Credit and debit notes
Amended and updated notes on section 34 of CGST Act, 2017. Detail discussion on provisions and rules related to credit and debit notes.
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Section 35 of GST Act: Accounts and other records
Amended and updated notes on section 35 of CGST Act, 2017. Detail discussion on provisions and rules related to accounts and other records.
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Section 36 of GST Act: Period of retention of accounts
Amended and updated notes on section 36 of CGST Act, 2017. Detail discussion on provisions and rules related to period of retention of accounts.
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Section 37 of GST Act: Furnishing details of outward supplies
Amended notes on section 37 of CGST Act 2017. Provisions and rules related to last date of GSTR-1 furnishing details of outward supplies.
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Section 38 of GST Act: Communication of details of inward supplies and input tax credit
Amended and updated notes on section 38 of CGST Act, 2017. Detail discussion on provisions and rules related to communication of details of inward supplies and input tax credit.
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Section 39 of GST Act: Furnishing of returns
Amended and updated notes on section 39 of CGST Act, 2017. Detail discussion on provisions and rules related to furnishing details of returns.
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Section 40 of GST Act: First return
Amended and updated notes on section 40 of CGST Act, 2017. Detail discussion on provisions and rules related to first return.
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Section 41 of GST Act: Availment of Input Tax Credit
Amended and updated notes on section 41 of CGST Act, 2017. Provisions and rules related to availment of input tax credit
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Section 44 of GST Act: GST Annual Return
Last date for filing GST Annual Return (GSTR-9 or 9A and GSTR-9C) is further extended to 31st Dec, 2022 for Financial Year 2021-22.
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Section 45 of GST Act: Final return
Amended and updated notes on section 45 of CGST Act, 2017. Detail discussion on provisions and rules related to final return.
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Section 46 of GST Act: Notice to GST Return Defaulters
Amended and updated notes on section 46 of CGST Act, 2017. Detail discussion on provisions and rules related to notice to return defaulters.
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Section 47 of GST Act: Levy of late fee
Amended and updated notes on section 47 of CGST Act, 2017. Detail discussion on provisions and rules related to levy of late fee.