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Provided that no such rectification of any omission or incorrect particulars shall be allowed after the 7[thirtieth day of November] following 8[the end of the financial year to which such details pertain], or the actual date of furnishing of relevant annual return, whichever is earlier.
(11) ―assessment‖ means determination of tax liability under this Act and includes self-assessment, re-assessment, provisional assessment, summary assessment and best judgment assessment; (12) ―associated enterprises‖ shall have the same meaning as assigned to it in section 92A of the Income-tax Act, 1961;
Aug 18, 2020 · GSTR 3B -Furnishing of Return – Section 39(1) of CGST Act 2017 GST Series – Part 25 1. The GSTR-3B is a consolidated summary return of inward and outward supplies, required to be furnished by the registered person on a monthly basis.
39. (1) Every registered person, other than an Input Service Distributor or a. non-resident taxable person or a person paying tax under the provisions of section 10 or. section 51 or section 52 shall, for every calendar month or part thereof, furnish, in such form.
Tax filing for professionals. Tax filing for traders. Launch your business. Services for businesses. Trademark. TDS returns. cgst section 39 furnishing of returns.
Aug 27, 2023 · 39. Furnishing of returns.[1] [2][ (1) Every registered person, other than an Input Service Distributor or a non-resident taxable person or a person paying tax under the provisions of section 10 or section 51 or section 52 shall, for every calendar month or part thereof, furnish, a return, electronically, of inward and outward supplies of goods ...
Mar 28, 2024 · Section 39 of CGST 2017 provides for furnishing details of returns. Recently, we have discussed in detail section 38 (Furnishing details of inward supplies) of CGST Act 2017. Today, we learn the provisions of section 39 of Central GST Act 2017 as amended by the Finance Act, 2022.
