CHAPTER– VIII: RETURNS
- 25. Furnishing details of outward supplies
- 26. Furnishing details of inward supplies
- 27. Returns
- 27A. First Return
- 28. Claim of input tax credit and provisional acceptance thereof
- 29. Matching, reversal and reclaim of input tax credit
- 29A. Matching, reversal and reclaim of reduction in output tax liability
- 30. Annual return
- 31. Final return
- 32. Notice to return defaulters
- 33. Levy of late fee
- 34. Tax Return Preparers