Daily Archives: April 17, 2017

Section 41 CGST Act 2017 – Claim of input tax credit and provisional acceptance thereof

By | April 17, 2017

Section 41 CGST Act 2017 [ Section 41 CGST Act 2017 Notified w.e.f 01.07.2017 vide Notification No. 9/2017 – Central Tax Dated 28th June, 2017 ] Section 41 CGST Act 2017 deals with Claim of input tax credit and provisional acceptance thereof and is covered in Chapter IX – Returns [Note : CGST Act 2017 also known as CENTRAL GOODS AND… Read More »

Section 40 CGST Act 2017 – First return.

By | April 17, 2017

Section 40 CGST Act 2017 [ Section 40 CGST Act 2017 Notified w.e.f 01.07.2017 vide Notification No. 9/2017 – Central Tax Dated 28th June, 2017 ] Section 40 CGST Act 2017 explains First return and is covered in Chapter IX – Returns [Note : CGST Act 2017 also known as CENTRAL GOODS AND SERVICES TAX ACT, 2017 assented by the President of… Read More »

Section 39 CGST Act 2017 – Furnishing of returns.

By | April 17, 2017

Section 39 CGST Act 2017 [ Section 39 CGST Act 2017 Notified w.e.f 01.07.2017 vide Notification No. 9/2017 – Central Tax Dated 28th June, 2017 ] Section 39 CGST Act 2017 explains Furnishing of returns and is covered in Chapter IX – Returns [Note : CGST Act 2017 also known as CENTRAL GOODS AND SERVICES TAX ACT, 2017 assented by the President… Read More »

Section 38 CGST Act 2017 – Furnishing details of inward supplies.

By | April 17, 2017

Section 38 CGST Act 2017 [ Section 38 CGST Act 2017 Notified w.e.f 01.07.2017 vide Notification No. 9/2017 – Central Tax Dated 28th June, 2017 ] Section 38 CGST Act 2017 explains Furnishing details of inward supplies and is covered in Chapter IX – Returns [Note : CGST Act 2017 also known as CENTRAL GOODS AND SERVICES TAX ACT, 2017 assented by… Read More »

Section 37 CGST Act 2017 – Furnishing details of outward supplies.

By | April 17, 2017

Section 37 CGST Act 2017 [ Section 37 CGST Act 2017 Notified w.e.f 01.07.2017 vide Notification No. 9/2017 – Central Tax Dated 28th June, 2017 ] Section 37 CGST Act 2017 explains Furnishing details of outward supplies and is covered in Chapter IX – Returns [Note : CGST Act 2017 also known as CENTRAL GOODS AND SERVICES TAX ACT, 2017 assented by… Read More »

Section 36 CGST Act 2017 – Period of retention of accounts.

By | April 17, 2017

Section 36 CGST Act 2017 [ Section 36 CGST Act 2017 Notified w.e.f 01.07.2017 vide Notification No. 9/2017 – Central Tax Dated 28th June, 2017 ] Section 36 CGST Act 2017 explains Period of retention of accounts and is covered in Chapter VIII – Accounts and Records [Note : CGST Act 2017 also known as CENTRAL GOODS AND SERVICES… Read More »

Section 34 CGST Act 2017 – Credit and debit notes.

By | April 17, 2017

Section 34 CGST Act 2017 [ Section 34 CGST Act 2017 Notified w.e.f 01.07.2017 vide Notification No. 9/2017 – Central Tax Dated 28th June, 2017 ] Section 34 CGST Act 2017 explains Credit and debit notes and other documents and is Covered in Chapter VII Tax Invoice, Credit and Debit Notes [Note : CGST Act 2017 also known as CENTRAL GOODS… Read More »