Section 46 of Goa GST Act 2017 [ Section 46 of Goa GST Act 2017 explains Notice to return defaulters and is covered in CHAPTER IX : RETURNS] Notice to return defaulters. 46. Where 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… Read More »
Section 45 of Goa GST Act 2017 [ Section 45 of Goa 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 three months of the… Read More »
Section 44 of Goa GST Act 2017 [ Section 44 of Goa 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… Read More »
Section 43 of Goa GST Act 2017 [ Section 43 of Goa 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… Read More »
Details of Vendors providing E-seals as per Circular 36/2017-Customs & 37/2017-Customs Download Circular