Chapter IX CGST Returns (Section 37 to 48)
Section 38 CGST - Furnishing details of inward supplies
Section 39 CGST - Furnishing of returns
Section 40 CGST - First return
Section 41 CGST - Claim of input tax credit and provisional acceptance thereof
Section 42 CGST - Matching, reversal and reclaim of input tax credit
Section 43 CGST - Matching, reversal and reclaim of reduction in output tax liability
Section 44 CGST - Annual return
Section 45 CGST - Final return
Section 46 CGST - Notice to return defaulters You are here
Section 47 CGST - Levy of late fee
Section 48 CGST - Goods and services tax practitioners
Chapter IX CGST Returns (Section 37 to 48)
Last updated at May 29, 2023 by Teachoo
According to Section 46 of Central Goods and Service Tax Act, 2017 as passed by Lok Sabha :
Where a registered person fails to furnish a return under section 39 or section 44 or section 45, a notice shall be issued requiring him to furnish such return within fifteen days in such form and manner as may be prescribed.
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