Section 47 Puducherry GST Act 2017 [ Section 47 of Puducherry GST Act 2017 explains Levy of late fee ] Levy of late fee 47. (1) Any registered person who fails to furnish the details of outward or inward supplies required under section 37 or section 38 or returns required under section 39 or section 45 by the due… Read More »
Section 46 Puducherry GST Act 2017 [ Section 46 of Puducherry GST Act 2017 explains Notice to return defaulters ] Notice to return defaulters 46. 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… Read More »
Section 45 Puducherry GST Act 2017 [ Section 45 of Puducherry GST Act 2017 explains Final return ] Final return 45. Every registered person who is required to furnish a return under sub-section (1) of section 39 and whose registration has been cancelled shall furnish a final return within three months of the date of cancellation or date… Read More »
Section 44 Puducherry GST Act 2017 [ Section 44 of Puducherry GST Act 2017 explains Matching, reversal and reclaim of reduction in output tax liability ] Annual return 44. (1) Every registered person, other than an Input Service Distributor, a person paying tax under section 51 or section 52, a casual taxable person and a non-resident taxable person,… Read More »
Section 43 Puducherry GST Act 2017 [ Section 43 of Puducherry GST Act 2017 explains Matching, reversal and reclaim of reduction in output tax liability ] Matching, reversal and reclaim of reduction in output tax liability 43. (1) The details of every credit note relating to outward supply furnished by a registered person (hereafter in this section referred… Read More »
Section 42 Puducherry GST Act 2017 [ Section 42 of Puducherry GST Act 2017 explains Matching, reversal and reclaim of input tax credit ] Matching, reversal and reclaim of input tax credit 42. (1) The details of every inward supply furnished by a registered person (hereafter in this section referred to as the “recipient”) for a tax period… Read More »
Section 41 Puducherry GST Act 2017 [ Section 41 of Puducherry GST Act 2017 explains Claim of input tax credit and provisional acceptance thereof ] Claim of input tax credit and provisional acceptance thereof 41. (1) Every registered person shall, subject to such conditions and restrictions as may be prescribed, be entitled to take the credit of eligible… Read More »
Section 40 Puducherry GST Act 2017 [ Section 40 of Puducherry GST Act 2017 explains First Return ] First Return 40. Every registered person who has made outward supplies in the period between the date on which he became liable to registration till the date on which registration has been granted shall declare the same in the first… Read More »
Section 39 Puducherry GST Act 2017 [ Section 39 of Puducherry GST Act 2017 explains Furnishing of returns ] Furnishing of returns. 39. (1) Every registered person, other than an Input Service Distributor or a non-resident taxable person or a person paying tax under the provisions of section 10 or section 51 or section 52 shall, for every… Read More »
Section 38 Puducherry GST Act 2017 [ Section 38 of Puducherry GST Act 2017 explains Furnishing details of inward supplies ] Furnishing details of inward supplies 38. (1) Every registered person, other than an Input Service Distributor or a non-resident taxable person or a person paying tax under the provisions of section 10 or section 51 or section… Read More »