Section 47 Jharkhand GST Act 2017 Enforced with effect from 1-7-2017 ( Section 47 Jharkhand GST Act 2017 explains Levy of late fee and is covered in CHAPTER IX RETURNS ) 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… Read More »
Section 46 Jharkhand GST Act 2017 Enforced with effect from 1-7-2017 ( Section 46 Jharkhand GST Act 2017 explains Notice to return defaulters and is covered in CHAPTER IX RETURNS ) 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… Read More »
Section 45 Jharkhand GST Act 2017 Enforced with effect from 1-7-2017 ( Section 45 Jharkhand GST Act 2017 explains Final return and is covered in CHAPTER IX RETURNS ) 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… Read More »
Section 44 Jharkhand GST Act 2017 Enforced with effect from 1-7-2017 ( Section 44 Jharkhand 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… Read More »
Section 43 Jharkhand GST Act 2017 Enforced with effect from 1-7-2017 ( Section 43 Jharkhand 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… Read More »
Section 42 Jharkhand GST Act 2017 Enforced with effect from 1-7-2017 [except proviso to sub-section(9)]. ( Section 42 Jharkhand 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… Read More »
Section 41 Jharkhand GST Act 2017 [ Enforced with effect from 1-7-2017 ] ( Section 41 Jharkhand 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… Read More »
Section 40 Jharkhand GST Act 2017 [ Enforced with effect from 1-7-2017 ] ( Section 40 Jharkhand 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… Read More »
Section 39 Jharkhand GST Act 2017 [ Enforced with effect from 1-7-2017 ] ( Section 39 Jharkhand 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… Read More »
Section 38 Jharkhand GST Act 2017 [ Enforced with effect from 1-7-2017 ] ( Section 38 Jharkhand 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… Read More »