Section 44 UP GST Act 2017 [ Section 44 UP GST Act 2017 explains Annual return and is covered in Chapter IX : Returns ] 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, shall… Read More »
Section 43 UP GST Act 2017 [ Section 43 UP GST Act 2017 explains Matching, reversal and reclaim of reduction in output tax liability and is covered in Chapter IX : Returns ] 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… Read More »
Section 42 UP GST Act 2017 [ Section 42 UP GST Act 2017 explains Matching, reversal and reclaim of input tax credit and is covered in Chapter IX : Returns ] 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… Read More »
Section 41 UP GST Act 2017 [ Section 41 UP GST Act 2017 explains Claim of input tax credit and provisional acceptance thereof and is covered in Chapter IX : Returns ] 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… Read More »
Section 40 UP GST Act 2017 [ Section 40 UP GST Act 2017 explains First Return and is covered in Chapter IX : Returns ] 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… Read More »
Section 39 UP GST Act 2017 [ Section 39 UP GST Act 2017 explains Furnishing of returns and is covered in Chapter IX : 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… Read More »
Section 38 UP GST Act 2017 [ Section 38 UP GST Act 2017 explains Furnishing details of inward supplies and is covered in Chapter IX : Returns ] 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… Read More »
Section 37 UP GST Act 2017 [ Section 37 UP GST Act 2017 explains Furnishing details of outward supplies and is covered in Chapter IX : Returns ] Furnishing details of outward supplies 37. (1) Every registered person, other than an Input Service Distributor, a non-resident taxable person and a person paying tax under the provisions of section 10… Read More »
Section 36 UP GST Act 2017 [ Section 36 UP GST Act 2017 explains Period of retention of accounts and is covered in Chapter VIII : Accounts and Records ] Period of retention of accounts 36. Every registered person required to keep and maintain books of account or other records in accordance with the provisions of sub-section (1) of section… Read More »
Section 35 UP GST Act 2017 [ Section 35 UP GST Act 2017 explains Accounts and other records and is covered in Chapter VIII : Accounts and Records ] Accounts and other records 35. (1) Every registered person shall keep and maintain, at his principal place of business, as mentioned in the certificate of registration, a true and correct account… Read More »