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THE CENTRAL GOODS AND SERVICES TAX ACT
CHAPTER IX  -  RETURNS
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Related Sections / Notifications / Case Laws

Section 3 of CGST Act - Officers under this Act


Section 50 of CGST Act - Interest on delayed payment of tax.


Rule 69 of CGST Rules - Matching of claim of input tax credit.


Rule 70 of CGST Rules - Final acceptance of input tax credit and communication thereof.


Rule 71 of CGST Rules - Communication and rectification of discrepancy in claim of input tax credit and reversal of claim of input tax credit.


Rule 77 of CGST Rules - Refund of interest paid on reclaim of reversals.


Rule 85 of CGST Rules - Electronic Liability Register.


Section 37 of CGST Act - Furnishing details of outward supplies.


Section 38 of CGST Act - Furnishing details of inward supplies.


Section 50 of CGST Act - Interest on delayed payment of tax.


Section 43A of CGST Act - Procedure for furnishing return and availing input tax credit.


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