Section 44 Delhi GST Act 2017 ( Section 44 Delhi 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 furnish an annual… Read More »
Section 43 Delhi GST Act 2017 ( Section 43 Delhi 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 person (hereafter in… Read More »
Section 42 Delhi GST Act 2017 ( Section 42 Delhi 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 the “recipient”) for… Read More »
Section 41 Delhi GST Act 2017 ( Section 41 Delhi 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 to take the… Read More »
Section 40 Delhi GST Act 2017 ( Section 40 Delhi 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 declare the same… Read More »
Section 39 Delhi GST Act 2017 ( Section 39 Delhi 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 or section 52… Read More »
Section 38 Delhi GST Act 2017 ( Section 38 Delhi 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 10 or section… Read More »
Section 37 Delhi GST Act 2017 ( Section 37 Delhi 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 or section… Read More »
Section 36 Delhi GST Act 2017 ( Section 36 Delhi 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 35 shall… Read More »
Section 35 Delhi GST Act 2017 ( Section 35 Delhi 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 of- (a)… Read More »