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Section 43A. Procedure for furnishing return and availing input tax credit. –

Important Keyword: Section 39, Section 41, Section 42, Section 43. GST Section 43A. Procedure for furnishing return and availing input tax credit. - Enforced w.e.f. 22nd June, 2017. 1. Omitted (w.e.f. 1st October, 2022 vide Notification No. 18/2022...

Section 42. Matching, reversal and reclaim of input tax credit. –

(1) The details of every inward supply furnished by a registered person (hereafter in this section referred to as the “recipient”) for a tax period shall, in such manner and within such time as may be prescribed, be matched-

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

Important Keyword: section 42, section 43. Omitted (w.e.f. 01.10.2022) vide Notification No. 19/2022 - CT dated 28.09.2022 for GST Rule 77. Refund of interest paid on reclaim of reversals.- GST Rule 77. Refund of interest paid on reclaim of reversals.- The...

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

Important Keyword: Section 42, FORM GST MIS-2, FORM GST MIS-1, FORM GSTR-3. GST Rule 71.Communication and rectification of discrepancy in claim of input tax credit and reversal of claim of input tax credit .- Omitted (w.e.f. 01.10.2022) vide Notification No....

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