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THE CENTRAL GOODS AND SERVICES TAX RULES
CHAPTER VIII - RETURNS
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Related Sections / Notifications / Case Laws
Section 37 of CGST Act - Furnishing details of outward supplies.
Section 38 of CGST Act - Furnishing details of inward supplies.
Section 43 of CGST Act - Matching, reversal and reclaim of reduction in output tax liability.
Form GSTR-3
Form GSTR-2
Form GSTR-1
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Rule 73 - Matching of claim of reduction in the output tax liability.
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