Good and Service Tax (GST)

(1) The manner of approval of goods and services tax practitioners, their eligibility conditions, duties and obligations, manner of removal […]

(1) Any registered person who fails to furnish the details of outward or inward supplies required under section 37 or

Where a registered person fails to furnish a return under section 39 or section 44 or section 45, a notice

Every registered person who is required to furnish a return under sub-section (1) of section 39 and whose registration has

(1) Every registered person, other than an Input Service Distributor, a person paying tax under section 51 or section 52,

(1) Notwithstanding anything contained in sub-section (2) of section 16, section 37 or section 38, every registered person shall in

(1) The details of every credit note relating to outward supply furnished by a registered person (hereafter in this section

(1) The details of every inward supply furnished by a registered person (hereafter in this section referred to as the

(1) Every registered person shall, subject to such conditions and restrictions as may be prescribed, be entitled to take the

Every registered person who has made outward supplies in the period between the date on which he became liable to