Section 39 of the CGST Act
Section 39 of the CGST Act: Furnishing of returns— (1) Every registered person, other than an Input Service Distributor or...
Articles
Section 38 of the CGST Act
Section 38 of the CGST Act: Furnishing details of inward supplies— (1) Every registered person, other than an Input Service...
Furnishing details of outward supplies – Section 37
Section 37 of the CGST Act: Furnishing details of outward supplies— (1) Every registered person, other than an Input Service...
Section 37 of the CGST Act
Section 37 of the CGST Act: Furnishing details of outward supplies— (1) Every registered person, other than an Input Service...
How long books are required to be maintained under GST
Section 36 of the CGST Act: Period of retention of accounts— Every registered person required to keep and maintain books...
Section 36 of the CGST Act
Section 36 of the CGST Act: Period of retention of accounts— Every registered person required to keep and maintain books...
Section 35 of the CGST Act – Accounts and other records
Section 35 of the CGST Act: Accounts and other records— (1) Every registered person shall keep and maintain, at his...
Credit and debit notes under GST
Section 34 of the CGST Act: Credit and debit notes— (1) Where one or more tax invoices have been issued...
Section 33 of the CGST Act
Section 33 of the CGST Act: Amount of tax to be indicated in tax invoice and other documents— Notwithstanding anything...
Section 32 of the CGST Act
Section 32 of the CGST Act: Prohibition of unauthorised collection of tax— (1) A person who is not a registered...