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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.
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.
section 92A of the Income-tax Act, 1961; (13) ―audit‖ means the examination of records, returns and other documents maintained or furnished by the registered person under this Act or the rules made thereunder or under any other law for the time being in force to verify the correctness of turnover declared, taxes paid, refund claimed and input tax credit availed, and to assess his compliance with the provisions of this Act or the rules made thereunder; ...
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Amendments vide Section 17 of the CGST (Amendment) Act, 2018, pending notification on commencement date: a) In sub-section (1), the text ‘in such form and manner as may be prescribed’ substituted with the text ‘in such form, manner and within such time as may be prescribed’;
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.
Section 39 of Central Goods and Services Tax Act 2017 - Furnishing Returns. (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 and manner ...
Notification No. 39/2017 – Central Tax New Delhi, the 13th October, 2017 G.S.R….(E).- In exercise of the powers conferred by sub-section (1) of section 6 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the “CGST Act”), on the recommendations of the Council, the Central Government
Jul 8, 2024 · Section 39 of CGST Act provide for the filing of return in GST which is GSTR-3 and required to be filed by the 20th of next month.
